||Title:||EXEMPTION FROM SALARIES TAX (INTERNATIONAL FINANCE CORPORATION) ORDER||Gazette Number:||L.N. 101 of 2007|
|Section:||3||Heading:||Exemption from salaries tax||Version Date:||13/10/2007|
(1) A Chinese national or Hong Kong permanent resident is exempt from the payment of salaries tax chargeable under section 8 of the Ordinance in respect of his incomeˇX
(2) This section applies in relation to salaries tax chargeable for the year of assessment commencing on 1 April 2007 and for all subsequent years of assessment.
(a) arising in or derived from Hong Kong fromˇX
(i) his holding an office in the International Finance Corporation; or
(b) paid by the International Finance Corporation.
(ii) his employment with the International Finance Corporation; and