(QP JJ) QP Exam Jun 2021 (2)

希望合格啦

係 記漏左

mb個新LP全文字咁濟

炒硬PP2 儲緊錢報下期FE 同補習

唔會啦 你答哂咁濟

20%

答哂都可以唔岩
FE d ans 咁飄忽 同埋又唔夠時間做

唔好嚇我呀

咁一齊博50%啦

想問一間外國公司，睇洗唔洗交稅，係咪個flow係睇佢有無pe,有pe就即係within the scope of hk profit tax(有機會交香港稅，deemd as carry bus. in hk），之後就睇有無source of income 係香港，有既就所有hk source ge income理論上都要交稅（revenue nature)

如果一開始佢就無pe，根本not deemed as carry bus. in hk,係咪唔洗再考慮個啲source of profit有無係香港？

thanks

s14(1) scope of profit, DIPN 21 locality of profits, broad guiding principle,
If not then s15 any deemed trading sections
If none of those satisfy, generally not taxable in HK.

如果係ecommerce business, 加多個dipn 39

s.15(1)(a)-(d)直接taxable

今日考完p2果陣
有個女仔舉手 話佢兩本booklet調轉左寫....點解咁都調得轉.......

冇期望冇失望

我試過... 緊張係上黎真係會
不過一生人有一次機會
唔怕既 收卷前同監考講就得

為你祈禱

想問FE係咪唔會拉curve, 2份合埋＞50％就pass?
都市傳說會拉curve

個flow即係
外國公司睇完個d fixed place pe 同埋agent pe,發覺佢無pe in hk 啦，即係deemd as not carry bus. in hk, 但其實都要睇佢有無income source in hk,所以跟住睇s.14, dipn21, board guiding, s.15 ,都真無係，就真係香港完全唔洗交稅？

Module幾點出EAD?
上Student Center > Weekly Schedule睇顯示係Asia Expo
係咪未update

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