单词 | Financial advantage |
释义 | 財政利益 A benefit in monetary terms. The amount of financial advantage that a deceased would have been received if he had acted to claim benefits, during the three years ending with his death, accruing to him from a company to which he has transferred any property is deemed to be a property of the deceased for the purpose of estate duty: Estate Duty Ordinance (Cap 111) s 35(2), sch 2. If an act or omission will result in a person being deprived of an opportunity to gain a financial advantage otherwise than by way of remuneration, or it will result in somebody else being given an opportunity to gain a financial advantage from that person otherwise than by way of remuneration, then the act or omission is intended to be induced to that person’s prejudice: Crimes Ordinance (Cap 200) s 70. 金錢方面的利益。如死者曾經採取申索利益的行動,則死者本可已接受的財政利益的款額,,在截止死者去世時止的三年內,死者從公司所獲的某項應累算利益,而曾轉讓任何財產予該公司,該財產將因遺產稅而被視為死者的財產:《遺產稅條例》(第111章)第35(2) 條及附表2。該作為或不作為如發生即會導致該人被剝奪以報酬以外的其他方式獲取經濟利益的機會,或該作為或不作為如發生即會導致其他人獲給予機會以報酬以外的其他方式自該人處獲取經濟利益,則任何人意圖誘使發生的作為或不作為即屬對某人不利:《刑事罪行條例》(第200章)第70條。 |
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