However, if the payer and recipient of the royalty income are associated and the IP was once owned in Hong Kong, the full amount of the royalties is deemed to be the assessable profit.
然而,如果特许权使用费所得付款人和收件人关联的IP是曾经拥有在香港的特许权使用费全额视为应评税利润。
No provision has been made for Hong Kong Profits Tax as the group did not earn any assessable profits during both the current or prior years.
集团未支付任何的"香港利润税",因为当年或前年集团未取得任何应评税的利润。
The study results were seen as clear evidence that the negative effects of cigarette exposure are apparent and assessable already at birth.
研究结果提供的证据明确表明,暴露在吸烟环境中产生的负面影响是显而易见的并在出生时是可以评估的。
There were different views as to whether "any financially assessable damage" should include moral damage.
对于" 在资金上可以评估的任何损害" 是否应包括精神损害在内这一点,有各种不同看法。
Our aim is to achieve actual, assessable results based on the plans in the field of prevention, criminal investigation as well as victim assistance.
我们的目标是根据计划在预防、刑事调查及向受害者提供援助领域取得具体的可评估的结果。
States shall provide victims of trafficking in persons with compensation for any economically assessable damages as appropriate and proportional to the gravity of the violation and the circumstances of each case.
会员国应当给予贩运人口受害者与受到侵害的严重程度以及个案情节相称的任何在经济上可评估的损害赔偿。
Others suggested that the reference to "economically assessable" did cover material damage, moral damage and loss of profits.
另一些人提议,"经济上可以评估的" 并不包括物质损害、精神损害和利润损失。
If the new term "financially assessable damage" was intended to cover moral damage, that should be made clear in the text of draft article 37.
如果新的措词" 资金上可以评估的损害" 原意包括精神损害,那么在草案第37条案文中应该清楚地说明。
The answer to this question depends on the legal tradition and the existing laws of each legal system, and it has to be said that in many municipal legal systems also moral damages are regarded as financially assessable.
这个问题的答案要看法律传统和每个系统的现行法律 - 必须指出在许多国内法制度中,精神损害被认为在资金上是可评估的。
Moreover, the system enforced a results-based management approach to programming and monitoring, providing transparency and using it as a leverage to drive the whole organization towards feeling accountable for the effective achievement of assessable results.
此外,该系统对方案拟订和监测采用了成果管理办法,使之具有透明度,并利用它作为一种手段,使整个组织逐步感到必须对确实取得可评估的成果负责。
Instead, consideration should be given to the range of necessary measures including acknowledgement of the wrongdoing, compensation for economically assessable damage, full public disclosure of the events in question, the establishment of rehabilitation programmes, and administrative sanctions against persons within institutions bearing responsibility.
相反,应考虑采取一系列必要的措施,包括承认错误行为、补偿经济上可以评估的损害、全面公开披露有关的事件(包括通过分发这份报告)、设立恢复方案以及对负有责任的机构内人员采取行政制裁措施。
The scope of this obligation is delimited by the phrase "any financially assessable damage", that is, any damage which is capable of being evaluated in financial terms.
"在资金上可以评估的任何损害" 这一短语界定了这项义务的范围,即可从经济角度加以估价的任何损害。
Article 39, on interest, appeared to be sufficiently covered under article 37, paragraph 2, which stated that compensation should cover "any financially assessable damage"; a special provision on interest could therefore be dispensed with.
内容为规定赔偿金应包括" 在资金上可以评估的任何损害" 的第37条第2款似乎足以涵盖关于利息的第39条;因此,不妨删除关于利息的特别规定。