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HONG KONG BUDGET 2013/2014. By Roddy Sage on February 26th, 2013. While on the subject of the need to increase the supply of property to manage the demand for flats, what is happening to the proposed development of Kai Tak (which ceased to be used as an airport 15 years ago) and the West Kowloon peninsula? HONG KONG BUDGET 2013-2014. By Roddy Sage on February 25th, 2013. John Tsang, the Financial Secretary ( FS ), will deliver his budget on 27. February 2013. In his 2012/2013 budget, the FS forecast ...

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HONG KONG BUDGET 2013/2014. By Roddy Sage on February 26th, 2013. While on the subject of the need to increase the supply of property to manage the demand for flats, what is happening to the proposed development of Kai Tak (which ceased to be used as an airport 15 years ago) and the West Kowloon peninsula? HONG KONG BUDGET 2013-2014. By Roddy Sage on February 25th, 2013. John Tsang, the Financial Secretary ( FS ), will deliver his budget on 27. February 2013. In his 2012/2013 budget, the FS forecast ...

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Roddy's Rant | roddysrant.com Reviews

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HONG KONG BUDGET 2013/2014. By Roddy Sage on February 26th, 2013. While on the subject of the need to increase the supply of property to manage the demand for flats, what is happening to the proposed development of Kai Tak (which ceased to be used as an airport 15 years ago) and the West Kowloon peninsula? HONG KONG BUDGET 2013-2014. By Roddy Sage on February 25th, 2013. John Tsang, the Financial Secretary ( FS ), will deliver his budget on 27. February 2013. In his 2012/2013 budget, the FS forecast ...

INTERNAL PAGES

roddysrant.com

1

Roddy « Roddy's Rant

http://www.roddysrant.com/roddy

Roderic (Roddy) N.A. Sage. Chief Executive Officer, AFP Group, and Advisory Board Member. Roddy Sage is considered one of the Asian region’s leading experts on tax and related investment structuring, thanks to his 30 years of experience in accounting, international tax planning, investment structuring, and cross-border and onshore/offshore transactions and structures. He co-founded the AFP Group in 2004. Manufacturing in Mainland China. Mr Justice Ribeiro PJ. Ngkai Lik Electronics Company Ltd.

2

HONG KONG TAX MAKING AN OFFSHORE CLAIM IN RESPECT OF TRADING PROFITS « Roddy's Rant

http://www.roddysrant.com/2012/05/hong-kong-tax-making-an-offshore-claim-in-respect-of-trading-profits

HONG KONG TAX MAKING AN OFFSHORE CLAIM IN RESPECT OF TRADING PROFITS. By Roddy Sage on May 16th, 2012. In DIPN 21, the Department reiterates the broad guiding principle on source explained by Lord Bridge in CIR v Hang Seng Bank Ltd [1991] AC306:. This was further expanded by Lord Jauncey in CIR v HKTVB International Limited [1992] 2 AC 397:. More recently in Kwong Mile Services Ltd v CIR [2004] 3 HKLRD 168 Bokhary PJ remarked:. B) Where both the contract of purchase and contract of sale are effected outs...

3

SME’s « Roddy's Rant

http://www.roddysrant.com/category/smes

Archive for the ‘SME's’ Category. Offshore Manufacturing Profits The Commissioner smiles, but for how long? By Roddy Sage on May 18th, 2010. The Hon Fok J upheld the appeal by the Commissioner of Inland Revenue ( the Commissioner ) to the Court of First Instance in the case of Commissioner of Inland Revenue v CG Lighting Limited (HCIA8/2009). The manner in which the Board of Review’s decision has been interpreted;. The application of previous decisions to this case, in particular the identification of th...

4

HONG KONG BUDGET 2013-2014 « Roddy's Rant

http://www.roddysrant.com/2013/02/hong-kong-budget-2013-2014

HONG KONG BUDGET 2013-2014. By Roddy Sage on February 25th, 2013. John Tsang, the Financial Secretary ( FS ), will deliver his budget on 27. February 2013. In his 2012/2013 budget, the FS forecast a deficit of HK$(3.4bn) for 2013/2014, however it will come as no surprise that, yet again, that figure is likely to be inaccurate. Indeed, the Government has announced that its consolidated surplus for the nine months to 31. You can follow any responses to this entry through the RSS 2.0. From your own site.

5

Thought Leadership « Roddy's Rant

http://www.roddysrant.com/category/thought-leadership

Archive for the ‘Thought Leadership’ Category. WILL THE FINANCIAL SECRETARY LISTEN 2012-13 BUDGET. By Roddy Sage on January 27th, 2012. Most, if not all, of the recommended revisions to our tax system are based on a perceived need to maintain Hong Kong’s competitiveness. Reference is made to the World Bank’s report which places Hong Kong’s effective tax rate above the average for East Asia, Singapore, Taiwan, Korea and Malaysia. Quality and availability of the workforce. I sincerely hope that the Financi...

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HONG KONG BUDGET 2013/2014. By Roddy Sage on February 26th, 2013. While on the subject of the need to increase the supply of property to manage the demand for flats, what is happening to the proposed development of Kai Tak (which ceased to be used as an airport 15 years ago) and the West Kowloon peninsula? HONG KONG BUDGET 2013-2014. By Roddy Sage on February 25th, 2013. John Tsang, the Financial Secretary ( FS ), will deliver his budget on 27. February 2013. In his 2012/2013 budget, the FS forecast ...

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04 mile to upper viewing platforms, out and back; or 2 miles adding in trip down to viewing platform across from the bottom of the falls, out and back. Get out your camera and snap a few shots, then continue on down to a second overlook 300 feet further down the paved walkway. If you’re lucky and the conditions are right, you may see a rainbow somewhere near the falls. If the short walk to these upper overlooks is all you need, retrace your steps and head back to the car. Orca Spotting in the Salish Sea.

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