| 1. | In return , the three professional practices would pay m ltd . service fees and licence fees for the services rendered and for the trademark licenced to them
M有限公司收取该3家专业事务所管理费及使用商标特许费。 |
| 2. | An old ordinance declares goatees illegal unless you first pay a special license fee for the privilege of wearing one in public
一项旧法令宣告山羊胡子是违法的，除非你先缴纳一笔特许费，取得公开留山羊胡子的特权。 |
| 3. | In return , the three professional practices would pay m ltd . service fees and licence fees for the services rendered and for the trademark licenced to them
除提供管理服务外， m有限公司亦给予该3家专业事务所特许使用其商标的权利。 m有限公司收取该3家专业事务所管理费及使用商标特许费。 |
| 4. | The management fees and licence fees paid by the three professional practices to m ltd . are not deductible under section 16 of the iro because the purpose of the payment is to strip the profits from the practices
该3家专业事务所支付予m有限公司的管理费及特许费，不可根据税务条例第16 1条扣税，因为这些支出的目的是要移除事务所的利润。 |
| 5. | The management fees and licence fees paid by the three professional practices to m ltd . are not deductible under section 16 ( 1 ) of the iro because the purpose of the payment is to strip the profits from the practices . ( b )
该3家专业事务所支付予m有限公司的管理费及特许费，不可根据《税务条例》第16 ( 1 )条扣税，因为这些支出的目的是要移除事务所的利润。 |
| 6. | Whether or not section 22 of the iro will apply to the professional practice depends on whether or not the conditions set out in section 22 are satisfied , the " mode of operation " i . e . the payment of management fees and licence fees being irrelevant
税务条例第22 3条是否适用于有关专业事务所，须视乎该事务所是否符合第22 3条列出的条件，与作业模式即支付管理费及特许费并无关连。 |
| 7. | Whether or not section 22 ( 3 ) of the iro will apply to the professional practice depends on whether or not the conditions set out in section 22 ( 3 ) are satisfied , the " mode of operation " ( i . e . the payment of management fees and licence fees ) being irrelevant
《税务条例》第22 ( 3 )条是否适用于有关专业事务所，须视乎该事务所是否符合第22 ( 3 )条列出的条件，与作业模式（即支付管理费及特许费）并无关连。 |
