TNAG-1514-FCO40-2072-Shipping-in-Hong-Kong-1986 — Page 107

FCO40 Hong Kong Department Records 聯邦事務部香港部檔案 All

WHICH DECISIONS ARE TAKEN AS TO THE SHIP'S OPERATIONS AND ROUTING WORLDWIDE, THE EMPLOYMENT OF ITS CREW AND THE GENERAL CONDUCT OF ITS BUSINESS. ON TAXATION, THE HKSOA HAVE #INDICATED THEY ARE TOTALLY SATISFIED THAT, FOR PRACTICAL PURPOSES, THE MANAGEMENT AND CONTROL OF THE SHIP HAS NO GREATER SIGNIFICANCE FOR TAX PURPOSES THAN DOES PRINCIPAL PLACE OF BUSINESS OF THE OWNING

COMPANY.

(V) GIVEN THAT YOUR ADVICE IS THAT THE TERM QUOTE REPRESENTATIVE PERSON UNQUOTE STANDS A GREATER CHANGE OF SUCCESS WE WILL AMEND ACCORDINGLY. IN THE FINAL ANALYSIS IT MAY WELL BE THAT THIS CONCEPT IS NOT ESSENT MAL, BUT WE CONSIDER ADVISABLE TO INCLUDE 4T AT THIS STAGE. BUT AGAIN, THE F.O.C. ACCUSATION CAN QUICKLY BE REBUTTED AS THE MANAGEMENT AND CONTROL OF THE SHIP WILL BE IN

HONG KONG AND THOSE DOING SO WILL BE RESPONSIBLE ALONG WITH

THE OWNERS FOR COMPLYING WITH THE LAW.

3. WE HAVE MADE A NUMBER OF DRAFTING IMPROVEMENTS TO THE PAPER WHICH WAS SENT TO YOU. WE WOULD, THEREFORE, WELCOME YOUR VIEWS ON POINTS OF PRINCIPLE OR ON SUBSTANCE RATHER THAN ON DRAFTING POINTS UNLESS YOU CONSIDER 4T NECESSARY TO MAKE SUCH SUGGESTIONS.

4. SEE OUR TELNO SHIP 1 OF 9 JANUARY FOR THE REVISED TEXT OF

CHAPTER 4

5. WE NOTE THAT DTP AND FCO ARE MEETING ON 10 JANUARY. IT WOULD BE HELPFUL IF YOU COULD TELEGRAPH YOUR COMMENTS TO ARRIVE HERE 11010OZ.

YOUDE

LIMITED

HKD MAED

-3-

Coples то:

DTP.

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