Chapter 10 Profits Tax: Receipts

9. Miscellaneous income. 9.1 Transfer of rights for receiving income. 9.2 Stock borrowing and lending. 9.3 Sale of patent. 9.4 Exemption income under section 26 and 26A LEARNING OBJECTIVES. 1. Explain the types of income deemed to be trading receipts arising in HK from a trade, profession or business carried on in HK. 2. ................
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