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The Inland Revenue Department issued the revised Departmental Interpretation and Practice Notes 28

The Inland Revenue Department issued the revised Departmental Interpretation and Practice Notes 28

Departmental Interpretation and Practice Notes No. 28 has been updated to set out the Department’s interpretation and practice on the provisions relating to foreign tax deduction after the enactment of the Inland Revenue (Amendment) (No. 6) Ordinance 2018.  Please refer to the following link for the respective revised DIPN:

https://www.ird.gov.hk/eng/pdf/2019/dipn28.pdf


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