| 释义 |
居留地 A person’s abode in a particular place or country which he or she has adopted voluntarily and for settled purposes as part of the regular order of his or her life for the time being, whether of long or short duration: R v Barnet London BC ex p Shah [1983] 2 AC 309, 1 All ER 226 (HL). With reference to its primary and ordinary meaning, a dwelling or home where one usually lives and sleeps when one is off duty: D54/92 (1993) 8 IRBRD 46. The place of residence is relevant in determining liability to taxation. A person’s residence is by implication that person’s home (R v Hammond (1852) 17 QB 722) where at least he has a sleeping apartment (R v Exeter Corp, Dipstale’s Case (1868) LR 4 QB 114) or shares one, although merely sleeping on the premises is not conclusive of residence (ldham Case, Baxter’s Case (1869) 20 LT 302). The word ‘reside’ implies a degree of permanence (Brokelmann v Barr [1971] 2 QB 602, 3 All ER 29 (DC)), but a person may be resident in more than one place at the same time (Herbert v Byrne [1964] 1 All ER 882, 1 WLR 519 (CA)). Where that person’s presence in a particular place or country is unlawful, such unlawful residence cannot amount to ordinary residence: Akbarali v Brent London BC [1983] 2 AC 309. In relation to estate duty, premises can be a residence even though only used occasionally provided that the purpose of owning the premises remains exclusively residential as there is no such requirement of continuous occupation: Heung Kiu Chow v Cmr of Estate Duty [1997] 3 HKC 408. Courts have jurisdiction over persons resident within the territorial limits of their powers. See also Domicile; Dwelling house; Matrimonial home; Residence test; Resident.
Companies and corporations - The residence of a company is of importance in revenue laws of some jurisdictions, however residence is not the basis on which a company is liable for tax in Hong Kong. The place of incorporation is not conclusive on the question of residence: Egyptian Delta Land and Investment Co Ltd v Todd (Inspector of Taxes) [1929] AC 1 (HL). Profits tax is charged on every person carrying on a trade, profession or business in Hong Kong in respect of his assessable profits ‘arising in or derived from Hong Kong’: Inland Revenue Ordinance (Cap 112) s 14. In general, residence depends upon the place where the central control and management of the company is located: Unit Construction Co Ltd v Bullock (Inspector of Taxes) [1960] AC 351, [1959] 3 All ER 831 (HL). It follows that if such control is divided, the company may have more than one residence: Union Corpn Ltd v IRC [1952] 1 All ER 646 (CA).
個人在個別地方或國家的居所：他自願採納及為擬定的目的，作為其時一人生活的正常秩序（無論是長期或短期）：R v Barnet London BC ex p Shah [1983] 2 AC 309, 1 All ER 226（上議院）。參照其基本及一般的含義，住宅或居所是人在不用工作的時候通常居住及睡覺的地方：D54/92 (1993) 8 IRBRD 46。在決定稅務法律責任時，居留地的問題有關。人的住所含示該人的居留地(R v Hammond (1852) 17 QB 722)，最少有睡覺的寓所(R v Exeter Corp, Dipstale’s Case (1868) LR 4 QB 114) 或與別人合用睡覺的寓所，儘管只在樓宇睡覺並非居留地的定論 (ldham Case, Baxter’s Case (1869) 20 LT 302)。「居留」一詞隱含永久居留的程度 (Brokelmann v Barr [1971] 2 QB 602, 3 All ER 29（英國地方法院）)，但一人可在同一時間有超過一處居留地(Herbert v Byrne [1964] 1 All ER 882, 1 WLR 519 （英國上訴法院）)。如該人在個別地方或國家的出現屬非法，此非法居留不可等於一般的居留地：Akbarali v Brent London BC [1983] 2 AC 309。就遺產稅而言，如持有有關樓宇的目的仍然是專供居留地之用，即使只是偶爾使用，樓宇也可以是居留地，因為沒有連續佔有的規定：Heung Kiu Chow v Cmr of Estate Duty [1997] 3 HKC 408。法院對在其地域權力範圍內居住的人有司法管轄權。另見 Domicile; Dwelling house; Matrimonial home; Residence test; Resident。
公司及法團 - 在若干司法管轄權的稅收法律，公司的處所問題重要，但處所並非一間公司在香港有稅務法律責任的基準。法團的地方在處所的問題上並沒有定論：Egyptian Delta Land and Investment Co Ltd v Todd (Inspector of Taxes) [1929] AC 1（上議院）。 就每一個人源於及得自在香港經營貿易，專業或業務的應評稅利潤，徵收利得稅：《稅務條例》（第112章）第14條。概括而言，公司的處所視乎公司中央控制及管理所處的地方：Unit Construction Co Ltd v Bullock (Inspector of Taxes) [1960] AC 351, [1959] 3 All ER 831（上議院）。其後有補充：如公司分開地方控制，則公司可能有超過一處處所：Union Corpn Ltd v IRC [1952] 1 All ER 646（英國上訴法院）。n. |