Bills Committee on Revenue (Profits Tax Exemption for Offshore Funds) Bill 2005

Papers Proposed Committee Stage amendments and comments received Summary of deputations' views in respect of the technical aspects of the proposed Committee Stage amendments and the Administration's responses (Position as at 13 January 2006) [CB(1)715/05-06(12)] Submission dated 9 January 2006 from The Hong Kong Institute of Certified Public Accountants (English version only) [CB(1)715/05-06(11)] Submission dated 31 December 2005 from The Taxation Institute of Hong Kong (English version only) [CB(1)715/05-06(10)] Submission dated 30 December 2005 from The Association of Chartered Certified Accountants (Hong Kong) (English version only) [CB(1)715/05-06(09)] Submission dated 30 December 2005 from PricewaterhouseCoopers Ltd. (English version only) [CB(1)715/05-06(08)] Submission dated 30 December 2005 from Hong Kong Stockbrokers Association Limited (English version only) [CB(1)715/05-06(07)] Submission dated 29 December 2005 from KPMG Tax Limited (English version only) [CB(1)715/05-06(06)] Joint submission dated 29 December 2005 from 6 deputations (including Alternative Investment Management Association (Hong Kong Chapter), Capital Markets Tax Committee of Asia, Deloitte Touche Tohmatsu, Ernst & Young Tax Services Limited, Hong Kong Investment Funds Association, KPMG Tax Limited) (English version only) [CB(1)715/05-06(05)] Letter dated 29 December 2005 from The Law Society of Hong Kong (English version only) [CB(1)715/05-06(04)] Submission dated 23 December 2005 from CPA Australia, Hong Kong China Division (English version only) [CB(1)715/05-06(03)] Submission dated 23 December 2005 from The Hong Kong Association of Banks (English version only) [CB(1)715/05-06(02)] Submission dated 21 December 2005 from The British Chamber of Commerce in Hong Kong (English version only) [CB(1)715/05-06(01)] Draft Committee Stage amendments proposed by the Administration (as at 24 November 2005) [CB(1)363/05-06(01)] (28 November 2005) Marked-up copy of the Bill showing the draft proposed Committee Stage amendments provided by the Administration (as at 30 November 2005) [CB(1)426/05-06(01)] (28 November 2005) Marked-up copy of the Bill showing the draft proposed Committee Stage amendments provided by the Administration (as at 24 November 2005) [CB(1)363/05-06(02)] (28 November 2005) Notes to Deputations on Committee Stage Amendments (CSAs) proposed by the Administration and a table setting out the various types of transactions that are commonly entered into by an offshore fund and their taxation treatment both under the original Bill and under the proposed CSAs (English version only) [CB(1)595/05-06(01)] (28 November 2005)