Hong Kong's changes to its tax rules could offer financial relief for small and medium-sized businesses' lease expenses, Hong Kong Business reported Friday.
The amendments to the city's inland revenue ordinance include tax relief for tenants who are obligated to restore the leased property to its original state upon moving out, the report said, citing managing partner Timothy Loh.
The other amendment relates to depreciation provisions for commercial and industrial premises, which help capture depreciation allowances that could otherwise not be covered, and encourage transactions in older buildings, the report said, citing Loh.
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