Bills Committee on Inland Revenue (Amendment) (No. 2) Bill 2011

Fifth meeting on
Thursday, 7 July 2011, at 8:30 am
in Conference Room A of the Legislative Council Building


I.Meeting with the Administration
(8:30 am - 10:25 am)

Follow-up to issues raised at previous meetings

Continuation of discussion of tax deduction arrangements for intellectual property rights involved in cross-border activities

LC Paper No. CB(1)2437/10-11(01)
(issued on 10 June 2011)

-Paper provided by the Administration on the tax treatment for various scenarios cited by members at the meeting on 21 April 2011 (paras. 8 to 14 are relevant)

LC Paper No. CB(1)2447/10-11(01)
(issued on 13 June 2011)

-Administration's letter dated 10 June 2011 on matters arising from the meetings on 21 April 2011 and 28 May 2011 (Items No. 6 and 7 of Annex A are relevant)

Clauses-by-clause examination of the Bill

LC Paper No. CB(3)517/10-11
(issued on 25 February 2011)

-The Bill

LC Paper No. CB(1)2628/10-11(01)
(issued on 30 June 2011)

-Letter from the Administration dated 29 June 2011 regarding the Administration's proposed Committee Stage amendments

LC Paper No. CB(1)1988/10-11(01)
(issued on 20 April 2011)

-Marked-up copy of the Bill prepared by the Legal Service Division

File Ref: TsyB R 183/535-1/8/0 (10-11) (C)
(issued on 23 February 2011)

-The Legislative Council Brief issued by the Financial Services and the Treasury Bureau

LC Paper No. LS37/10-11
(issued on 9 March 2011)

-The Legal Service Division Report on Inland Revenue (Amendment) (No. 2) Bill 2011

LC Paper No. LS42/10-11
(issued on 17 March 2011)

-The Legal Service Division further Report on Inland Revenue (Amendment) (No. 2) Bill 2011

(Other relevant papers previously issued are available on the Legislative Council website at

II.Any other business
(10:25 am - 10:30 am)

Council Business Division 1
Legislative Council Secretariat
30 June 2011