| Journal Call no. | HJ3001.T39 |
|---|---|
| Author | Chan, Samuel. |
| Article Title | New legislation on taxation of fringe benefits under Hong Kong salaries tax / Samuel Chan. |
| Is Part Of | Taxation ; no.5, Jun 1991, p.5-8. |
| Abstract | The Inland Revenue (Amendment) (No.1) Ordinance 1991 concerning the taxation of fringe benefits on salaries taxpayers was enacted on 24 January 1991 with retroactive effect from 1 April 1990. |