Point 1: Director's remuneration taxable globally;
Point 2: Share-based payments may not tax deductible;
Point 3: Value-add tax, withholding tax are directly tax-deductible without need to claim any tax credit if it's before gross profit/loss;
Point 4: Profit Tax Return filling skills: ART 11 - cell 11.3 - Purchases is for physical goods purchases only;
Point 5: PART 9 - cell 9.1 - offshore profit - this figure be after tax adjustment
Point 6: Why Profit Tax Return final page need to fill in the Company's name rather than print it on?
Point 7: Tax issues bounded by court cases need special attention;
Point 8: Caution to Section 16 (G) of IRO;
Point 9: Discussion for second-hand properties' commercial building allowance / industrial building allowance
Point 10: gain from sales of farmer land at New Territories has very high chance to be regards as trading gain rather than as gain of investment
Point 11: Any Hong Kong Import/Export tax?
Point 12: Criteria for exemption for Business Registration or Payment
Point 13: When to use Advance Ruling?
Point 14: What exchange rate to be used when the company's financial statements is present in foreign currency?
Point 15: Hong Kong law case / tax law case search website
Point 16: assessor's power of making judgement, burden of proof on tax payer and the degree of proof required
Point 17: flow chart for R&D expenditure
Point 18: Matter of fact shall be fixed in Board of Review while appeal to court is for question of law
Point 19: discussion on deductible of bad debt
Point 20: notice Inland Revenue in writing within one month of the date of commencement of business (no matter the entity is company incorporated in Hong Kong or not or is natural person)
Point 21: application of Section 70A Correction of error or omission
Point 22: Stamp Duty - its DIPN and others
Point 23: Tax sub-sequence of voluntary wounding up / cessation of business and wounding up company has no compulsory audit requirement
Point 24: some company's assets/resources in fact can be used for private [/domestic?] purpose, why their relevant expenses and capital allowances still can be fully claimed?
Footnote: HK tax glossary - http://www.hktax.net