| 单词 | Sole or dominant purpose |
| 释义 | 唯一或主要目的 A criteria used to determine whether a person entered into a transaction for the purpose of obtaining a tax benefit: Inland Revenue Ordinance (Cap 112) ss 61A, 61B. The official interpretation of a ‘dominant’ purpose, in this regard, is one that the purpose must be dominant over all other purposes combined: Inland Revenue Department, Departmental Interpretation and Practice Notes No15 para 33. A transaction which was entered into or a change in a corporation’s shareholding was procured for the sole or dominate purpose to enable a person to obtain a tax benefit may be disregarded by the Commissioner of Inland Revenue when assessing tax liability: ss 61A(2), 61B(2). The factors to be considered when determining whether a transaction was entered into for the sole or dominant purpose of obtaining tax benefit are set out in the Inland Revenue Ordinance (Cap 112) s 61A(1). See also Dual citizenship. 用以決定一人是否為獲得稅項利益而訂立任何交易的標準：《稅務條例》（第112章）第61A及61B條。「主要」目的在這方面之正式定義為有關的目的必須是所有其他目的組合上的主要目的：《稅務局釋義及執行指引》第15號第33段。如一人訂立任何交易或改變在法團持有股份的唯一或主要目的是為獲得稅項利益，則稅務局局長在評估納稅責任時，可不予理會有關的交易：第61A(2)及61B(2)條。《稅務條例》（第112章）第61A(1)條列明在決定任何訂立的交易的唯一或主要目的是否為獲得稅項利益時的考慮因素。另見 Dual citizenship。 |
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