| Journal Call no. | HF5601.N43 |
|---|---|
| Author | Southwood, David. |
| Article Title | Board of Review decisions : a commentary / David Southwood. |
| Is Part Of | The Hong Kong accountant ; v.7, no.1, Jan/Feb 1996, p.51-54, illus. |
| Abstract | In the article, the author reviews ten cases, published by a commercial publisher in August 1995, all of which related to Profits Tax. The Commissioner was successful in four of the cases, whilst the Board of Review found in favour of the taxpayer in four cases, with the taxpayers enjoying partial success in the other two cases. |