| Journal Call no. | HF5601.N43 |
|---|---|
| Author | Leung, Tim. |
| Article Title | Taxation of Occupational Retirement Schemes / Tim Leung. |
| Is Part Of | The Hong Kong accountant ; v.4, no.6, Nov/Dec 1993, p.62-63, illus. |
| Abstract | The Occupational Retirement Schemes Ordinances(ORSO) has become effective on 15 October 1993. This new legislation seeks to provide protection to employees so that benefits due under retirement schemes will be paid. |