Details

Service: Tax
Type: Publication series, Regulatory update
Date: 1/17/2012

New deductions for capital expenditure on the purchase of copyrights, registered designs and registered trade marks

Tax alert - Issue 1, January 2012

The Inland Revenue (Amendment)(No. 3) Ordinance was gazetted on 16 December 2011 and enacts the 2010-11 Budget initiative to allow a deduction for capital expenditure incurred on the purchase of specified intellectual property rights (IPRs).

Download Now

Tax alert - Issue 1 (PDF 118KB)

PDF files require Adobe Reader to view

Download Adobe Reader

Sign up now

Subscribe to receive email alerts or e-Newsletters from KPMG China when new updates are available.

Update profile and manage subscription

Not a member? Register

Latest articles & publications

	Part 1: VAT for transportation and logistics sector - key impacts

	Comprehensive analysis of developments in tax investigations in China for 2012

	China extends royalty surcharge to onshore/offshore Sino-foreign oil and gas projects



	More articles and publications

© 2012 KPMG Advisory (China) Limited, a wholly foreign owned enterprise in China and KPMG Huazhen, a Sino-foreign joint venture in China, are member firms of the KPMG network of independent member firms affiliated with KPMG International Cooperative ("KPMG International"), a Swiss entity. All rights reserved.

© 2012 KPMG, a Hong Kong partnership and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative ("KPMG International"), a Swiss entity. All rights reserved.

KPMG and the KPMG logo are registered trademarks of KPMG International Cooperative ("KPMG International"), a Swiss entity.

KPMG International Cooperative (“KPMG International”) is a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm.