G.F. 362
0003620
STAFF-IN CONFIDENCE
CSBCR L/M 270/74
Colonial Secretariat, Lower Albert Road, HONG KONG
8th April, 1975.
62/2ji
Dear Sir,
I am writing to offer you a posting on attachment to
the General Secretariat of Interpol, Paris, France.
2.
Your posting will take effect from the date of your arrival in Paris and will be for a period of not less than 22 years, but this may be varied subject to the exigencies of the service. You will be employed in the Drugs Service at the General Secretariat, and will be responsible to the Secretary General of Interpol for studying cases of illicit drug traffic, especially those concerning South East Asia and such other related duties as the Secretary General may direct.
3.
During the period of your overseas posting, you will continue to receive your substantive salary as a Superintendent of Police and to be eligible for annual increments in the usual way. Your posting will not affect your seniority nor consideration for promotion in the normal way.
4.
Your salary may be paid into your Hong Kong bank account, or through the Crown Agents, or through the British Embassy in Paris, as you prefer. For this purpose (and for the purposes of paragraphs 5(b)(i), (f), and (g)) the British Embassy in Paris have kindly agreed that you may avail yourself of their personnel services facilities, You should contact the Embassy on your arrival in Paris in order that detailed arrangements may be made. In this connection the Embassy have advised that they will need to know by the 14th of each month what proportion of your salary is to be paid through their office.
5.
You will be on your present terms of service, in all respects, subject to the following:
(a) Salaries tax
(i) Your posting will not absolve you of the
liability to pay salaries tax in Hong Kong. As regards the refund of rent which is paid to you under (b)(i) below, you will not be required to pay Hong Kong tax on this, subject to your forwarding the monthly receipts showing that you have paid the full amount as rent. However, you will be assessed on a 'rental value' calculated at 7% of your total emoluments excluding the rent refund. The foregoing is naturally without prejudice to any legislative changes to the Inland Revenue Ordinance which might occur during the period of your posting.
(ii) The British Embassy in Paris have advised that
so long as you are paid from Hong Kong or through the Embassy in Paris, there will be no liability to French income tax.
J.R.F. Morris, Esq.,
/(b)
c/o Royal Hong Kong Police Force,
HONG KONG STAFF-IN CONFIDENCE
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