692:
682:
77:
Said partner's share equals to the sum of contributions made to the partnership as capital less distributions or constructive distributions. Such contributions may also include the partner's share of the profits plowed back into the partnership. The partner's share is then added to the remaining
605:
485:
184:
370:
38:
the partnership to the partners who are then taxed on their share of said profits or losses generated by the partnership without any taxes levied against the partnership.
610:
360:
584:
319:
350:
66:
A partner is taxed according his or her share of the profits or losses generated by the partnership excluding partnership losses brought forward under
177:
544:
345:
314:
475:
365:
170:
631:
506:
335:
449:
579:
539:
288:
522:
101:
480:
716:
664:
615:
375:
309:
569:
355:
293:
340:
242:
232:
54:. The tax may be recoverable from the assets of the partnership or the partners directly even if the partnership has
589:
559:
227:
532:
252:
207:
721:
649:
564:
527:
419:
409:
247:
726:
654:
394:
385:
283:
91:
27:
462:
434:
399:
212:
79:
439:
193:
35:
424:
470:
257:
217:
685:
659:
273:
47:
695:
574:
237:
222:
278:
710:
404:
155:
144:
133:
74:
67:
122:
31:
429:
30:. First, these profits or losses of the partnership are assessed according to the
96:
51:
444:
55:
46:
The profits or losses of the partnership are assessed in one lump sum by the
23:
549:
554:
162:
78:
partners to determine the proportionate share amendable also by any
166:
156:
Hong Kong Inland
Revenue Ordinance, Chapter 112, section 22B(2)
145:
Hong Kong Inland
Revenue Ordinance, Chapter 112, section 22B(2)
490:
134:
Hong Kong Inland
Revenue Ordinance, Chapter 112, section 22A
32:
Hong Kong Inland
Revenue Ordinance, Chapter 112, section 22.
73:
The partner's share in this partnership is governed by
26:
is the taxation of the profits or losses generated by
642:
624:
598:
515:
499:
458:
384:
328:
302:
266:
200:
75:
Inland
Revenue Ordinance, Chapter 112, section 22B.
371:Agriculture, Fisheries and Conservation Department
123:Inland Revenue Ordinance, Chapter 112, section 22
486:Guangzhou–Shenzhen–Hong Kong Express Rail Link
34:After assessment, then said profits or losses
585:Hang Seng China-Affiliated Corporations Index
320:Hong Kong Export Credit Insurance Corporation
178:
8:
118:
116:
351:Financial Services and the Treasury Bureau
185:
171:
163:
346:Commerce and Economic Development Bureau
315:Agriculture and aquaculture in Hong Kong
112:
7:
632:List of power stations in Hong Kong
507:International rankings of Hong Kong
336:Hong Kong Trade Development Council
361:Office of the Government Economist
14:
580:Hang Seng China Enterprises Index
540:Securities and Futures Commission
289:Banknotes of the Hong Kong dollar
691:
690:
681:
680:
528:The Stock Exchange of Hong Kong
523:Hong Kong Exchanges and Clearing
102:Inland Revenue Ordinance Cap.112
481:Hong Kong International Airport
665:Four big families of Hong Kong
616:Outward Processing Arrangement
611:Ship Registration in Hong Kong
376:State enterprises in Hong Kong
310:List of companies of Hong Kong
1:
570:Hong Kong Mercantile Exchange
476:Hong Kong–Zhuhai–Macau Bridge
356:Trade and Industry Department
294:Coins of the Hong Kong dollar
28:partnership business entities
341:Hong Kong Monetary Authority
243:Positive non-interventionism
233:Stock disasters in Hong Kong
590:CSI Cross-Straits 500 Index
560:Electronic Payment Services
228:1997 Asian financial crisis
743:
533:Hong Kong Futures Exchange
253:Poverty Campaign: Speak Up
673:
650:Water supply in Hong Kong
366:Inland Revenue Department
42:Assessment of Partnership
565:Growth Enterprise Market
410:Inland Revenue Ordinance
655:Individual Visit Scheme
395:Employment in Hong Kong
284:Hong Kong Note Printing
208:Seamen's strike of 1922
92:Partnership (Hong Kong)
435:Minimum Wage Ordinance
717:Taxation in Hong Kong
450:Goods and Service Tax
400:Estate Duty Ordinance
303:Industry and business
213:Black Saturday (1983)
80:partnership agreement
61:
545:Linked exchange rate
440:Stamp Duty Ordinance
415:Partnership taxation
194:Economy of Hong Kong
20:Partnership taxation
516:Finance and banking
329:Government agencies
704:
703:
471:Port of Hong Kong
258:Pearl River Delta
218:Four Asian Tigers
734:
722:Law of Hong Kong
694:
693:
686:Economy of Macau
684:
683:
660:Economic freedom
274:Hong Kong dollar
187:
180:
173:
164:
158:
153:
147:
142:
136:
131:
125:
120:
48:managing partner
742:
741:
737:
736:
735:
733:
732:
731:
707:
706:
705:
700:
696:Economy of Asia
669:
638:
620:
594:
575:Hang Seng Index
511:
495:
460:
459:Infrastructure
454:
380:
324:
298:
262:
238:Brand Hong Kong
223:Ting Hai effect
196:
191:
161:
154:
150:
143:
139:
132:
128:
121:
114:
110:
88:
64:
62:Partner's share
44:
17:
12:
11:
5:
740:
738:
730:
729:
727:Business taxes
724:
719:
709:
708:
702:
701:
699:
698:
688:
674:
671:
670:
668:
667:
662:
657:
652:
646:
644:
640:
639:
637:
636:
634:
628:
626:
622:
621:
619:
618:
613:
608:
602:
600:
596:
595:
593:
592:
587:
582:
577:
572:
567:
562:
557:
552:
547:
542:
537:
536:
535:
530:
519:
517:
513:
512:
510:
509:
503:
501:
497:
496:
494:
493:
488:
483:
478:
473:
467:
465:
456:
455:
453:
452:
447:
442:
437:
432:
427:
422:
417:
412:
407:
402:
397:
391:
389:
382:
381:
379:
378:
373:
368:
363:
358:
353:
348:
343:
338:
332:
330:
326:
325:
323:
322:
317:
312:
306:
304:
300:
299:
297:
296:
291:
286:
281:
279:Hong Kong Mint
276:
270:
268:
264:
263:
261:
260:
255:
250:
245:
240:
235:
230:
225:
220:
215:
210:
204:
202:
198:
197:
192:
190:
189:
182:
175:
167:
160:
159:
148:
137:
126:
111:
109:
106:
105:
104:
99:
94:
87:
84:
63:
60:
43:
40:
15:
13:
10:
9:
6:
4:
3:
2:
739:
728:
725:
723:
720:
718:
715:
714:
712:
697:
689:
687:
679:
676:
675:
672:
666:
663:
661:
658:
656:
653:
651:
648:
647:
645:
641:
635:
633:
630:
629:
627:
623:
617:
614:
612:
609:
607:
604:
603:
601:
597:
591:
588:
586:
583:
581:
578:
576:
573:
571:
568:
566:
563:
561:
558:
556:
553:
551:
548:
546:
543:
541:
538:
534:
531:
529:
526:
525:
524:
521:
520:
518:
514:
508:
505:
504:
502:
498:
492:
489:
487:
484:
482:
479:
477:
474:
472:
469:
468:
466:
464:
457:
451:
448:
446:
443:
441:
438:
436:
433:
431:
428:
426:
423:
421:
418:
416:
413:
411:
408:
406:
405:Goepfert case
403:
401:
398:
396:
393:
392:
390:
387:
383:
377:
374:
372:
369:
367:
364:
362:
359:
357:
354:
352:
349:
347:
344:
342:
339:
337:
334:
333:
331:
327:
321:
318:
316:
313:
311:
308:
307:
305:
301:
295:
292:
290:
287:
285:
282:
280:
277:
275:
272:
271:
269:
265:
259:
256:
254:
251:
249:
246:
244:
241:
239:
236:
234:
231:
229:
226:
224:
221:
219:
216:
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211:
209:
206:
205:
203:
199:
195:
188:
183:
181:
176:
174:
169:
168:
165:
157:
152:
149:
146:
141:
138:
135:
130:
127:
124:
119:
117:
113:
107:
103:
100:
98:
95:
93:
90:
89:
85:
83:
81:
76:
71:
69:
59:
57:
53:
49:
41:
39:
37:
33:
29:
25:
21:
677:
430:Salaries tax
414:
151:
140:
129:
72:
65:
45:
36:flow through
19:
18:
425:Rates (tax)
420:Profits tax
97:Partnership
68:section 19C
711:Categories
599:Agreements
445:Stamp duty
386:Employment
678:See also:
463:Transport
56:dissolved
24:Hong Kong
550:Red chip
500:Rankings
267:Currency
86:See also
16:Taxation
555:H share
388:and tax
201:History
625:Energy
248:Taipan
643:Other
108:Notes
52:agent
606:CEPA
461:and
491:MTR
50:or
22:in
713::
115:^
82:.
70:.
58:.
186:e
179:t
172:v
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