The Hong Kong Inland Revenue Department has published an updated Tax Guide for Charitable Institutions and Trusts of a Public Character. The tax guide contains the interpretation and practice of the Department in relation to the taxation of charitable institutions or trusts of a public character and other related matters, including the following sections:
- Meaning of Charity
- Constitution of Charity
- Taxation of Charity
- Charities subject to Hong Kong's Jurisdiction
- Other Tax Advantages
- Approve…