|
SDO s45 Transfer between associated bodies corporate is section 45 of Hong Kong Stamp Duty Ordinance Cap.117 (In short, HK SDO). It regulates the Hong Kong Stamp Duty exemption for certain property transfer between associated corporations, (intra group). HK SDO section 45 exemption does apply to the following transactions: # Conveyance on sale of immovable property; # Agreement for sale of residential property; # Transfer of Hong Kong stock. Therefore, HK SDO s45 exemption does not apply to leasing transaction. == Associated bodies == The said associated bodies are not same as an associate company as defined in accounting. The associated bodies mentioned in HK SDO mean: # One is directly or indirectly the beneficial owner of not less than 90% of the other; or # A third party corporate is owner of not less than 90% of the issued share capital of each company. An example is the relationship of a holding company and two subsidiaries. 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「SDO s45 Transfer between associated bodies corporate」の詳細全文を読む スポンサード リンク
|