PolyU Library
Journal Call no.HJ3001.T39
AuthorChan, Samuel.
Article TitleDeduction for interest payments under Hong Kong profits tax / Samuel Chan.
Is Part OfTaxation ; no.1, Jun 1990, p.1-4.
AbstractFollowing the February 1982 and October 1983 exemptions from interest tax on deposits placed with financial institutions, an opportunity to avoid tax existed to taxpayers.