法律英语词汇“Group company”的翻译、意思、用法、释义-法律词典

单词	Group company
释义	集團屬下的公司 A member company of a group of companies. It relates to the other company within the group as the latter’s holding company, subsidiary, or fellow subsidiary (sister company) of the same holding company. For income tax purposes, each group company is subject to separate tax liability: Inland Revenue Ordinance (Cap 112) ss 2(1), 14(1). A Hong Kong group company which renders substantial support service to other group companies located elsewhere at inter-group charges is subject to profits tax: Departmental Interpretation and Practice Notes No 21 (March 1998) paras 25, 26. In hearing tax appeal cases, the Hong Kong Inland Revenue Board of Review is not debarred from considering tax matters relating to the other group company not itself the subject of the appeal: D68/94 IRBRD, Vol 9, 379. See also Foreign tax credit; Group of companies; Holding company; Subsidiary. 某公司集團的會員公司。與集團內的其他公司有關，可以是相同公司集團的控股公司、附屬公司或同集團附屬公司(即姐妹公司)。就入息稅的目的而言，各集團屬下的公司均有各別的納稅責任：稅務條例（第112章）第2條(1)、第14條(1)。香港集團屬下的公司，如以集團之間的費用向位於其他地方的屬下公司提供實質的支援服務，亦須繳利得稅：《稅務局釋義及執行指引》第21號（1998年3月）第25及26段。在聆訊稅項上訴案件時，香港稅務上訴委員會可考慮本身不是上訴標的事項、但有關其他集團屬下公司的繳稅事項：D68/94 IRBRD, Vol 9, 379。另見Foreign tax credit; Group of companies; Holding company; Subsidiary。
随便看	In contemplation of marriage Incontrovertible benefit Inconvenient joinder Incorporate Incorporated association Incorporated joint venture Incorporation Incorporation by notice Incorporation by reference Incorporation by signature Incorporation of terms Incorporeal hereditament In court immunity Incriminate Incriminating evidence In curia Incurred Incurring a debt Indebitatus assumpsit Indebted Indecent Indecent assault Indecent exposure Indecent or scandalous question Indecent publication

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