The Hong Kong Inland Revenue Department has published Advance Ruling Case No. 75, which was originally issued on 30 September 2024 and concerns the tax treatment of an in-kind dividend as part of a restructuring.

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Advance Ruling Case No. 75

1. The provisions of the Ordinance

The ruling applies in respect of sections 15H and 15I of the Inland Revenue Ordinance ("IRO").

2. Background

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