Hong Kong
Certificates of deposit in foreign currency, charge to tax
Controlled foreign companies
Determination within reasonable time
Generally
Interest payments, deductibility
Judicial review, assessments to property tax
Nature of share transactions
Post-1 July 1997
Profits arising in or derived from, tax avoidance
Profits tax
Future retirement benefits provision, deductibility
Sale of property
Stock exchange funded by subscriptions, entrance fees and founders' contributions
Promissory note, chose in action
Redundancy payments, deductibility
School fees, taxable perquisites
Shares, sale of capital asset or trading transaction
Transfer of sovereignty, personal reliefs