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securities and commodities trading and corporate tax profits tax - HKWJ Tax Law

Trading Securities and Commodities and Corporate Income

The question whether or not the profits including commissions arising out of securities and commodities trading are subject to Hong Kong corporate income tax have been subject to several Hong Court cases. In Nice Cheer Investment Limited v CIR (HCIA 8/2007), dated 28th of June 2011, were however the unrealised gains arising out of the […]