Differentiating capital and revenue receipts and its tax implications
Tax treatment on deferred income / advance receipts and its related refunds
Tax treatment for unit holders of Real Estate Investment Trusts (REITs) or Property Trust Funds (PTFs)
房地产投资信托 (REIT) 或产业投资信托基金 (PTF) 单位持有人的税务处理
Key Concepts of Bilateral Credit and Unilateral Credit