The calculation is not made at the time when the option is granted even though a benefit may arise in favour of the taxpayer ... In March 2008, the Inland Revenue Department issued revised DIPN 38 which added a new section addressing theanbsp;...
|Title||:||Hong Kong Master Tax Guide 2008/09|
|Author||:||Deloitte Touche Tohmatsu|
|Publisher||:||CCH Hong Kong Limited - 2008|