Hong Kong Special Administrative Region means any territory where the tax laws of the Hong Kong Special Administrative Region apply;
Hong Kong Special Administrative Region means the Hong Kong Special Administrative Region of the People’s Republic of China; used in a geographical sense, it means the land and sea comprised within the boundary of the Hong Kong Special Administrative Region, including Hong Kong Island, Kowloon, the New Territories and the waters of Hong Kong;
Hong Kong Special Administrative Region. (香港特別行政區) means the Hong Kong Special Administrative
Examples of Hong Kong Special Administrative Region in a sentence
Contractors personnel shall observe and comply with all applicable legislations, Code of Practices, rules and regulations of the Hong Kong Special Administrative Region.
Such deduction shall not, however, exceed that portion of the tax as computed before the deduction is given, which is attributable, as the case may be, to the income which may be taxed in the Hong Kong Special Administrative Region.
More Definitions of Hong Kong Special Administrative Region
Hong Kong Special Administrative Region. (香港特別行政區) means the Hong Kong Special Administrative Region of the People's Republic of China, the geographical extent of which is the land and sea specified or referred to in Schedule 2; (Added 26 of 1998 s. 4)
Hong Kong Special Administrative Region means the Hong Kong Special Administrative Region of the People's Republic of China ; used in a geographical sense, it means the land and sea comprised within the boundary of the Hong Kong Special Administrative Region, including Hong Kong Island, Kowloon, the New Territories and the waters of Hong Kong ;
Hong Kong Special Administrative Region means the Hong Kong Special Administrative Region of the People’s Republic of China; used in a geographical sense, it means the land and sea comprised within the boundary of the Hong Kong Special Administrative Region, including Hong Kong Island, Kowloon, the New Territories and the waters of Hong Kong; (b) the term “Thailand” means the territory of the Kingdom of Thailand, including its internal waters, its territorial seas, and any maritime areas over which the Kingdom of Thailand has sovereign rights or jurisdiction under international law; (c) the term “company” means any body corporate or any entity which is treated as a body corporate for tax purposes; (d) the term “competent authority” means : (i) in the case of the Hong Kong Special Administrative Region, the Commissioner of Inland Revenue, or his authorised representative or any person or body authorised to perform any functions at present exercisable by the Commissioner or similar functions; (ii) in the case of Thailand, the Minister of Finance or his authorised representative; (e) the terms “a Contracting Party” and “the other Contracting Party” mean the Hong Kong Special Administrative Region or Thailand, as the context requires; (f) the terms “enterprise of a Contracting Party” and “enterprise of the other Contracting Party” mean respectively an enterprise carried on by a resident of a Contracting Party and an enterprise carried on by a resident of the other Contracting Party; (g) the term “international traffic” means any transport by a ship or aircraft operated by an enterprise of a Contracting Party, except when the ship or aircraft is operated solely between places in the other Contracting Party; (h) the term “person” includes an individual, a company, a trust, a partnership, any other body of persons as well as any entity treated as a taxable unit under the taxation laws in force in either Contracting Party; (i) the term “tax” means Hong Kong Special Administrative Region tax or Thai tax, as the context requires; (j) the term “national” means, in the case of Thailand, (i) any individual possessing Thai nationality; (ii) any legal person, partnership, association and any other entity deriving its status as such from the laws in force in Thailand.