词条 | SDO s45 Transfer between associated bodies corporate |
释义 |
}} SDO s45 Transfer between associated bodies corporate is section 45 of Hong Kong Stamp Duty Ordinance Cap.117 (In short, HK SDO). It regulates the Hong Kong Stamp Duty exemption for certain property transfer between associated corporations, (intra group). HK SDO section 45 exemption does apply to the following transactions:
Therefore, HK SDO s45 exemption does not apply to leasing transaction. Associated bodiesThe said associated bodies are not same as an associate company as defined in accounting. The associated bodies mentioned in HK SDO mean:
Once ceased to be associated bodiesHK SDO Section 45(4)(c) states that if the above transferor and the transferee have ceased to be associated, within 2 year after the date of transfer is made, due to change in % of the issued share capital of the transferee, HK SDO section 45 also does not apply. Reference links
2 : Taxation in Hong Kong|Hong Kong legislation |
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