Borrison/hk-legicost huggingface dataset:
根據其修正案，《條例草案》中的"導遊"定義會變成"該人受僱於持牌旅行代理商，並按照正在為該代理商經營旅行代理商業務的另一人......的指示，為了向到港旅客提供任何導遊服務，陪同該旅客。
In his amendment the definition of a tourist guide in the Bill is changed to the person is employed by a licensed travel agent and accompanies a visitor to Hong Kong for the purpose of providing any guiding service to the visitor in accordance with the directions of another person who is carrying on the business of the travel agent
"陸議員對領隊的定義，亦作出類似的修訂。
Mr LUK also makes a similar amendment to the definition of a tour escort
陸頌雄議員所提的修正案，是要確立導遊、領隊及持牌旅行社之間必須有僱傭關係。
By proposing these amendments Mr LUK Chung - hung aims at establishing an employer - employee relationship between tourist guidestour escorts and licensed travel agents
陸頌雄議員的修正案，到《條例草案》第38及39條才說明導遊及領隊的涵義。
In Mr LUK Chung - hungs amendments the definitions of a tourist guide and a tour escort are only given in clauses 38 and 39 of the Bill
《條例草案》第40條"禁止無牌工作"，而第401及402條亦列明，任何人如無導遊或領隊牌照，不得擔任導遊或領隊。
Clause 40 of the Bill prohibits working without licence and clauses 401 and 402 also stipulate that no person may without a tourist guide licence or a tour escort licence work as a tourist guide or a tour escort . Problems will arise again
是願意承擔責任的合約持有人嗎？
Should the contract holder be held responsible?
如果陸議員要認真處理，可能要在禁止條文增加一個元素，以抹除有關的不確定性。
If Mr LUK seriously wants to deal with the problem he may need to add an element to the prohibition provision to eliminate the uncertainties concerned
我們立法時要面對一個問題，便是立法原意是甚麼？
We have to face a question when enacting legislation ie . what is the original legislative intent?
《條例草案》當然旨在規管旅遊業界的運作，希望把現時這種所謂"自己人管自己人"的情況，變成一個有透明度亦可保障業界往前走的制度，這就是其立法原意。
The Bill certainly aims at regulating the operation of the travel industry in the hope that the present situation of monitoring by peers will be converted into a transparent system to facilitate the industry to move forward . That is the original legislative intent
如否，為何沒有在禁止條文寫清楚，而要留下一個漏洞？
If not why this is not stated clearly in the prohibition provisions leaving such a loophole?
現在先表決涂謹申議員的第一項議案。
Council now first votes on Mr James TOs first motion
因為一方面，我覺得政府現在這樣做，就關於印度的協定而言，是有利一群世世代代在香港居住及做生意，而其業務是與印度有關的族群。
For on the one hand I considered what the Government is doing in respect of the agreement with India beneficial to an ethnic group which members have been living and doing business in Hong Kong for generations and which businesses are related to India
為甚麼現在才與印度簽訂全面性協定，劃分香港與印度的徵稅權，並訂明各類收入的稅率寬免？
Why is a Comprehensive Avoidance of Double Taxation Agreement CDTA with India is signed now delineating taxing rights between Hong Kong and India and the relief on tax rates on different types of income?
眾所周知，香港與印度甚有淵源，自開埠以來，印度族群已在香港擔當着很重要的角色。
As we all know Hong Kong has a long - standing tie with India . Since the inception of Hong Kong as a port the Indian community has been playing an important role in Hong Kong
印度族群在香港營商，亦參與很多慈善事業，在香港、中國內地及印度之間建立起貿易網絡，因此印度族群對於協助香港成為國際貿易中心是功不可沒的。
Hong Kong owes no small measure of its development into an international trading centre to the backing of the Indian community which apart from doing business in Hong Kong and extensively participating in charitable causes has built a trading network between Hong Kong Mainland China and India
由於印度族群長期以來遊走於印度、香港及中國內地之間，因此不少人或其家族在香港及印度均有業務。
With the Indian communitys long - standing history of roaming among India Hong Kong and Mainland China many individuals and families in the community have businesses both in Hong Kong and India
如果沒有簽訂這項全面性協定，正如參考資料摘要第5段所述，印度或芬蘭居民在香港賺取的收入會同時被香港及當地徵稅，香港公司透過設於印度的常設機構經營業務所得的利潤，如果源自香港，也可能須同時在香港課稅。
In the absence of the relevant CDTAs as noted in paragraph 5 of the Legislative Council Brief the income earned by Indian or Finnish residents in Hong Kong is subject to tax in both Hong Kong and their home countries . Profits of Hong Kong companies carrying on business through a permanent establishment in India may be taxed in Hong Kong as well if the income is Hong Kong - sourced
因此，如果廢除了這項命令，不排除一些在印度和香港也有業務，對香港作出貢獻很多年的印度朋友的公司，仍會面對雙重課稅，對於他們頗為不利。
Hence if the Indian Order is repealed the possibility of some companies with businesses both in India and Hong Kong―and owned by members of the local Indian community who have been contributing to Hong Kong for years―being subject to double taxation cannot be ruled out which would be most unfavourable to them
根據政府當 局所述，《印度協定》及《芬蘭協定》是香港首兩份容許將交換所得資料作有限非稅務用途的全面性協定。
According to the Administration the Indian Agreement and the Finnish Agreement are the first two CDTAs signed by Hong Kong which will allow the use of the exchanged information for limited non - tax related purposes
鑒於特區已根據《刑事事宜相互法律協助條例》分別與印度及芬蘭訂定相互法律協助安排，涂謹申議員對於容許請求方將透過全面性協定交換所得的資料作非稅務用途，而不是通過相互法律協助已有的制度的做法，深表關注並提出反對。
Since there are pre - existing arrangements for mutual legal assistance already made by HKSAR with India and Finland respectively under the Mutual Legal Assistance in Criminal Matters Ordinance Cap . 525 Mr James TO has expressed serious concerns over and opposition to permitting the use of the information exchanged through CDTAs by the requesting party for non - tax related purposes instead of resorting to the pre - existing regime under mutual legal assistance
他認為這樣等同削弱有關當事人根據第525章所獲得的法定保護。
He considers that will be tantamount to undermining the statutory protection for the subject persons concerned under Cap . 525
涂謹申議員的疑慮，政府至今未能釋除。
The Government has so far failed to dispel Mr James TOs doubts
政府當局不斷解釋，如果不訂立這項交換資料作非稅務用途的條文，便不可能有一項全面性協定，又指全面性協定下的資料交換安排與相互法律協助協定下的相互法律協助安排，是兩個獨立分開的制度，又承諾稅務局非常重視防止任何濫用根據全面性協定交換所得的資料作非稅務用途的情況。
The Administration has repeatedly explained that there could be no CDTA without providing for the use of the information exchanged for non - tax related purposes . While pointing out that the exchange of information under CDTAs and the mutual legal assistance arrangement under the Mutual Legal Assistance Agreements are two separate regimes independent of each other the Administration also pledged that the Inland Revenue Department IRD will attach great importance to preventing abuse of the use of the information exchanged under CDTAs for non - tax related purposes
但是，我十分認同，政府的答覆不是很確切和有點虛無，難以令我相信當局能夠防止印度或芬蘭濫用這些屬於香港的稅務資料。
Yet I very much agree that the reply of the Government which is not very specific and a bit vague sounds hardly convincing to me that the Government will be able to prevent India or Finland from abusing the use of Hong Kongs tax information
更嚴重的是，正如涂謹申議員所說，假如外國執法機構有意將已獲得的稅務資料用於非稅務用途，只須向香港稅務局提出要求。
More seriously as Mr James TO has suggested foreign law enforcement agencies with the intention of using the tax information obtained for non - tax related purposes need only advance their requests to IRD of Hong Kong
涂謹申議員無疑是很精確地分析了這兩項協定的潛在風險。但是，我想補充一點：如果這項協定獲得落實，將會立下一個極壞的先例，而這個先例的影響還可以不斷擴展及延伸。
While Mr James TO has indeed been incisive in analysing the potential risks of the two Agreements there is one point I wish to add the implementation of such agreements will set an extremely bad precedent which impacts may continue to expand and extend
我們首先看一看參考資料摘要的附件F，即與香港簽訂全面性避免雙重課稅協定的地區或國家的資料。
Let us first take a look at Annex F of the Legislative Council Brief which lists the information of the countries and regions with which Hong Kong has entered into CDTAs
現時共有40個地區或國家與香港簽訂了全面性協定，即交換稅務資料作非稅務用途的條款不會出現在這40個國家當中，包括中國內地也不能與香港政府交換稅務資料作非稅務用途。
There are presently 40 regions or countries in total with which Hong Kong has entered into CDTAs which means no provision regarding the use of the exchanged tax information for non - tax related purposes was made in the agreements with these 40 countries and regions―including Mainland China which cannot use the exchanged tax information from the Government of Hong Kong for non - tax related purposes
但是，我們憂慮的是那些仍未簽訂協定的國家及地區有超過100個，當中包括甚麼國家呢？
What worries us though are the more than 100 countries which have yet to enter into CDTAs with Hong Kong . What countries are they?
包括一大批法制相對地不健全，但又是在"一帶一路"下重點籠絡的國家，例如孟加拉、剛果等。
A large number of them are countries with less than robust legal systems but being the prime targets of wooing under the Belt and Road Initiative such as Bangladesh and Congo
當局曾指出，《印度協定》和《芬蘭協定》是首兩份容許將交換所得的資料作有限的非稅務用途的全面性協定。
The authorities have indicated that the Indian Agreement and the Finnish Agreement are the first two CDTAs which will allow use of the exchanged information for limited non - tax related purposes
其他國家，尤其是在"一帶一路"下中國想籠絡的國家，看到今天香港政府可以與印度及芬蘭達成內有交換資料作非稅務用途條款的協定，亦可能會迫使香港政府簽訂包括類似條款的協定。
Having seen the agreements made by the Government of Hong Kong with India and Finland today which provide for the use of the exchanged information for non - tax related purposes other countries particularly those China is keen to woo under the Belt and Road Initiative may compel the Government of Hong Kong to enter into agreements with similar provisions
我不知道政府屆時會否有甚麼任務，以致不得不簽訂包括交換資料作非稅務用途條款的協定了。
I do not know whether the Government will then feel obliged to sign such agreements with the provision for the use of the exchanged information for non - tax related purposes in order to accomplish some sort of missions
可能有人會問，如果衡量過避免雙重課稅的得益和交換資料的損失後，認為得多於失，在全面性協定下加入交換資料作非稅務用途的條款又有何問題呢？
What is wrong―one may argue―with including a provision on use of the exchanged information for non - tax related purposes in CDTAs if the gains from avoiding double taxation presumably outweigh the losses from exchanging information?
即使有市民覺得這項安排不妥當，想提出司法覆核，指這些安排侵犯私隱，他們亦可能要達致相稱的驗證準則近期上訴法庭或終審法院也經常採用這項準則，即衡量在數方面是否有合理的目的和合理的比例來推行某項政策當然，我其實不想看到這種事情發生。
Even if there are members of the public who have misgivings about the arrangement and wish to apply for judicial review against it on the ground of privacy infringement they may have to lay down arguments that would satisfy the proportionality test―a criterion often adopted recently by the Court of Appeal and the Court of Final Appeal which involves the examination of several aspects of a certain policy in its implementation to see if it is rational in terms of both purpose and proportionality―Well I actually do not wish to see this happen
我覺得這項交換資料作非稅務用途的安排對香港，甚至是中國內地構成的影響、損害及風險是大於得益的。
I think for Hong Kong and even for Mainland China the impacts losses and risks arising from such an arrangement of using the exchanged information for non - tax related purposes outweigh its gains
我覺得最大的風險可能是損害商界的信心。
I think the biggest risk probably lies in undermining the confidence of the business sector
如果我們今天與印度和芬蘭訂立了這些交換資料作非稅務用途的條款，日後又打算與其他我剛才提及的100個國家簽訂類似的條款，而該等國家的政府及香港政府可以在未經當事人同意下，將香港的稅務資料交予外國政府作非稅務用途，然後這些非稅務用途又損害到香港居民在外國的權益，而這些香港居民屆時才知道他們的資料在未經他們同意下被移交，如果這些居民向國際媒體揭發事件，會否影響外國人在香港投資的信心呢？
What if after entering into agreements which provide for the use of the exchanged information for non - tax related purposes with India and Finland today we do the same with the 100 countries I mentioned just now―countries which governments will have access to and be able to use for non - tax related purposes tax information of Hong Kong handed over by the Government of Hong Kong without the consent of the persons concerned―and end up undermining Hong Kong peoples interests and rights overseas as a result of those non - tax related purposes for which their information is used? . Will foreign investors confidence in Hong Kong be affected if some members of the Hong Kong public having realized that their information was transferred without their consent approach the international media and expose the issue?
更嚴重的是，我們都知道印度是發展中國家，其法制與香港有差異，貪腐也相當嚴重，而日後政府又可能與更多法制更不健全及貪腐更嚴重的"一帶一路"沿線發展中國家簽訂有交換資料作非稅務用途條款的協定，該等政府在向香港政府索取資料時，可能會提出堂而皇之的理由，但在獲得資料後卻可能會濫用該等資料。
Worse still India is as we all know a developing country where corruption is rife and which legal system differs from that of Hong Kong . And the Government may in the future enter into agreements that provide for the use of the exchanged information for non - tax related purposes with the developing countries along the Belt and Road countries with legal systems even less robust and corruption more rampant . Their governments may request information from the Hong Kong Government by citing perfectly legitimate grounds but end up misusing the information thus obtained
即使受害者知道自己的資料被濫用，向香港政府投訴及追究，但我不知道政府可以做甚麼，還是會說無能為力？
Even if a victim having realized that his or her information was being misused lodges a complaint and pursues the matter with the Hong Kong Government what can the Government do I wonder? . Or will the answer be nothing?
說到底，並沒有一個強而有力的制度，可以防止交換了的資料被濫用。
At the end of the day there is not a robust system to prevent abuse of the use of the exchanged information
因此，我可以作這樣的比喻：這項交換資料作非稅務用途的條 款，是讓印度、芬蘭及其他日後有可能簽訂協定的國家合法地好像黑客般走入香港的資料庫，在未得香港居民同意下，獲得這些屬於私隱的資料。
I can therefore draw the following analogy with such a provision on the use of the exchanged information for non - tax related purposes India Finland and other countries which may enter into such agreements with us in the future will be able to legally sneak into the database of Hong Kong like hackers obtaining information of privacy without the consent of Hong Kong people
如果商界知道這項條款的嚴重性，他們可能會覺得，避免雙重課稅所節省的稅務負擔未必及他們失去私隱所帶來的風險嚴重。
If the business community came to appreciate the gravity of such a provision they might find the tax savings made from avoiding double taxation not worth the serious risk of losing their privacy
在更極端的情況下，這項條款可能會傷害香港，甚至國家的利益。
In extreme cases such a provision can harm the interest of Hong Kong even that of the State
眾所周知，印度今天可以和你友好，明天卻可以和美國友好，而且越走越近。
As we all know India can get friendly with you today but get friendly with and draw ever closer to the United States tomorrow
有很多國企及中資企業在香港與印度也有業務往來。
Many state - owned enterprises and Chinese - funded enterprises have business dealings both in Hong Kong and India
如果美國找到這些在香港及印度也有業務的國企的"痛腳"，大可以叫印度根據這項交換資料作非稅務用途的條款，向香港索取該等在印度及香港均有業務的國企或中資企業的資料，再轉交美國。
With some handles against some state - owned enterprises and Chinese - funded enterprises with operations both in Hong Kong and India in hand the United States may well ask India to request information of those state - owned enterprises and Chinese - funded enterprises in accordance with the provision on the use of the exchanged information for non - tax related purposes and pass it onto the United States
這種情況會否出現，還是我杞人憂天？
Will this happen? . Or am I being excessively paranoid?
所以，這項條款是存在一些涉及香港，甚至國家利益的財務機密被另一些國家取得的風險。
Hence there is the risk of financial secrets pertinent to the interests of Hong Kong and even those of the State being revealed to other countries in such a provision
如果這些條款存在於日後與其他國家簽署的全面性避免雙重課稅協定中，這些國家也可能與第三個國家交換香港居民的稅務資料，尤其是交換在香港營運的國企及中資機構的稅務資料。
If the same provision appears in the CDTAs signed with other countries in future these countries may also exchange the tax information of Hong Kong residents―especially that of state - owned enterprises and Chinese - funded enterprises operating in Hong Kong―with a third country
這對中國擴大影響力的大戰略是否有利呢？
Is this conducive to Chinas general strategy of expanding its influence?
況且，香港即使在交換資料後，知道對方將香港居民及公司的資料交予第三個國家，也會面對相同的問題：無力追究、無力阻止。
Besides even if Hong Kong has learnt that the exchanged information of Hong Kong people and companies has been passed onto a third country it will run into the same problem the inability to pursue the matter or prevent it
由此可見，這項條款可能會打開一個缺口。
It is thus evident that this provision can open up a loophole
最後，我覺得這項交換資料作非稅務用途的條款是沒有必要，亦存在極大風險的，既不保障香港居民，亦對國家安全構成潛在風險。
Lastly I find this provision on the use of the exchanged information for non - tax related purposes unnecessary and enormously risky failing to protect the people of Hong Kong and posing potential risks to national security
既然在過去簽訂的40多項類似的協定內也沒有相關條款，我覺得政府應該重新考慮及商討可否取消交換資料作非稅務用途的安排。
Given that over 40 similar agreements signed in the past did not contain the relevant provision I think the Government should rethink and discuss afresh whether the arrangement for the use of the exchanged information for non - tax related purposes can be cancelled
在現階段，我唯有暫時犧牲印度族群在香港和印度的利益，令他們可能要繳付雙重課稅了。
At this stage I have no choice but to temporarily sacrifice the Indian communitys interests in Hong Kong and India by subjecting them to double taxation
我支持涂謹申議員廢令的決議案。
I support Mr James TOs proposed amendments to repeal the Orders
涂謹申議員表示，香港稅務局局長既不是司法架構的一部分亦不是法官，怎可能他說沒有問題，就把一些稅務資料交給外國人作非稅務資料的用途呢？
Mr James TO said that the Commissioner of Inland Revenue was neither part of the Judiciary nor a judge so how could he authorize the transfer of tax information to foreigners for non - tax related purposes simply because he considered that there was no problem?
公道一點說，局長曾就這方面作出少許回應，他說不單稅務局局長，稅務局某些人員亦會徵求律政司的意見甚至批准。
To be fair the Secretary had given a couple of responses in this regard saying that not only the Commissioner but certain officials of the Inland Revenue Department IRD may also seek advice and even approval from the Department of Justice
正如涂謹申議員剛才三番四次重申，在法律原則之下，政府有保護市民的責任。
As Mr James TO has stated time and again just now the Government is under the legal principles obliged to protect members of the public
基本上，這是愚弄議員的說法，其實政府只需稍作考慮，便會知道可以設定時限，而且只有那些已輪候公屋3年或4年的人才可以申請這類津貼。
Basically this is just something said to fool Members . In fact if the Government cares to give it some thought it will know that a time limit can be set . Moreover only those people who have waited for public rental housing PRH for three or four years can apply for this kind of allowance
政府的態度如此負面，根本是甚麼也不想做。
The Governments attitude is so negative . It actually does not want to do anything at all
可是，又有另一個極端。
Yet there is another extreme
我對自由黨議員剛才的說法感到非常吃驚，他們反而認為，基本上，這是自由市場，無法規管，否則只會好心做壞事。
I was astounded by the remarks made by Members of the Liberal Party just now . They on the contrary hold that basically this is a free market which cannot be regulated . Otherwise it will only be doing a disservice out of the good intention
我看不到現時的"劏房"如何非法。
I do not see how legal the current subdivided units are
當然，有很多小型工程的問題，例如完全沒有設置具防火效用的間隔牆，又或即使進行了水電壓力等測試，但仍未計算清楚，應該違反了《建築物條例》，但當局如何調查？
Certainly there are many problems relating to minor works . For example no fire - resistant partition wall has been erected or even if water and electricity pressure tests or that sort have been carried out the calculations are still unclear and the Buildings Ordinance has probably been violated . But how can the authorities conduct investigations?
政府表示在水錶方面，比較麻煩的是需要有公共通道讓職員抄錄水錶讀數。
The Government said that in respect of water meters a more tricky part is that a common access is needed for the staff to take the water meter readings
他認為，這種做法會嚴重損害涉事人在《刑事事宜相互法律協助條例》下所獲得的保障。
Mr TO believes such a practice will seriously undermine the protection afforded to the persons concerned under the Mutual Legal Assistance in Criminal Matters Ordinance
相關小組委員會審議該兩項命令時亦曾質疑，既然現時香港與印度及芬蘭已設有相互法律協助安排，為何當局仍要另闢蹊徑，在全面性協定中容許印度和芬蘭政府利用從香港獲取的稅務資料以作非稅務用途？
In scrutinizing the two Orders the relevant Subcommittee also questioned the case for opening up another pathway by the Administration under CDTAs whereby the Governments of India and Finland can use the tax information obtained from Hong Kong for non - tax related purposes when there were already arrangements for mutual legal assistance made by Hong Kong with India and Finland
因此，在現行相互法律協助安排下，香港政府沒有任何權力向印度及芬蘭的執法當局提交任何稅務資料。
Hence under the current arrangements for mutual legal assistance the Government of Hong Kong does not have any power to hand over any tax information to the enforcement authorities of India and Finland
如果香港拒絕這樣做，不僅有違國際社會的共識，更會削弱其他國家或地區將來與香港簽訂全面性協定的興趣和意欲，損害香港日後拓展全面性協定網絡和加強對外經貿聯繫的工作。
A refusal from Hong Kong to do so will run counter to the consensus of the international community and dampen the interest and incentives of other countries or regions in entering into CDTAs with Hong Kong to the detriment of Hong Kongs future efforts in expanding its CDTA network and strengthening its commercial ties with the outside world
香港與印度及芬蘭就全面性協定的談判歷時近10年，兩國政府均已各自完成批准全面性協定的程序。
After nearly 10 years of CDTA negotiations with Hong Kong the Governments of India and Finland have respectively completed the approval processes for the relevant CDTAs
一旦涂議員的擬議決議案獲得通過，相關協定將無法在香港實施，印度和芬蘭政府亦不會與香港重啟談判。
If the proposed resolutions of Mr James TO were passed the relevant agreements would have no way of being implemented in Hong Kong . And the Governments of India and Finland would not reopen negotiations with Hong Kong
首先，香港需進一步擴展與全球其他國家及地區的全面性協定網絡，強化香港的國際金融中心地位。
For one thing it is necessary for Hong Kong to expand its CDTA network with other countries and regions in the world and to strengthen its position as an international financial centre
在2012年後，容許各國將交換所得的稅務資料有限度地用於打擊販毒、有組織和嚴重罪行以及恐怖主義等非稅務用途，這已是國際社會的共識及要求。
Since 2012 it has been the consensus and requirement of the international community to allow countries to use the exchanged tax information for limited non - tax purposes such as combatting drug trafficking organized and serious crimes and terrorist acts
如果香港拒絕滿足相關要求，只會被國際社會孤立，枉費特區政府多年來的努力。
In refusing to meet such a request Hong Kong will only be isolated by the international community wasting years of efforts of the Special Administrative Region Government
早前有印度的恐怖主義分子在香港犯案及籌集資金，正是一例。
This is illustrated by the recent case in which an Indian terrorist has committed crimes and raised funds in Hong Kong
而且，全面性協定有稅務局、律政司及執法機構把關，不會讓香港居民的稅務資料被印度及芬蘭當局任意挪用。
Besides as the gatekeepers of the relevant CDTAs IRD DoJ and the relevant law enforcement agencies will not sanction the indiscriminate use of tax information of Hong Kong people by the relevant authorities of India and Finland
因此，我和民建聯都支持這兩項命令。
Hence DAB and I support the two Orders
謹此陳辭，我和民建聯反對涂謹申議員要求廢除兩項命令的擬議決議案。
I so submit and oppose along with DAB Mr James TOs proposed resolutions to repeal the two Orders
有意就這兩項議案發言的議員請按下"要求發言"按鈕。
Members who wish to speak on the two motions will please press the Request to speak button
代理主席，我動議通過印載於議程內的第一項擬議決議案。
Deputy President I move that my first motion as printed on the Agenda be passed
因此，如果香港稅務局知道原本為防止逃稅而索取的資料可能用於反恐調查時，香港稅務局未必會批准那些資料由芬蘭的稅務局轉移至芬蘭的警署，任讓他們使用香港人的稅務資料。
Hence if IRD of Hong Kong is aware that the information originally provided for the prevention of tax evasion may be used for the investigation of terrorist activities it may not approve the transfer of such information from the Finnish tax authority to its police and leave the tax information of Hong Kong people at their disposal
情景二是，如果香港的警察或海關想調查恐怖分子，便須向香港稅務局索取資料，以調查任何人在香港的恐怖活動或外國人在香港的稅務活動。
The second scenario is that if the Police or the Customs and Excise Department CED of Hong Kong want to conduct an investigation of terrorists they may need to obtain information from IRD to investigate a persons terrorist activity or a foreigners tax activities in Hong Kong
他們如要索取香港稅務局所持有的稅務資料該怎樣做？
What should they do in order to obtain tax information kept by IRD of Hong Kong?
只有在調查反恐、洗黑錢、嚴重罪行及毒品等嚴重案件時，香港的警察或海關才能向香港的法院提出申請，要求稅務局局長交出稅務資料，讓執法機關展開調查。
Only for the investigation of serious crimes such as terrorist acts money laundering serious crimes and drug trafficking can the Police or CED of Hong Kong apply to the local courts to request the Commissioner to provide tax information for investigation by the law enforcement agencies
他們必須向香港的法院申請。
They should apply to the courts of Hong Kong
如果我能夠成功廢除有關命令的話，希望可以迫使政府採用正當的方法，利用法院保障市民的權益。
If I can successfully repeal the orders I hope that the Government will be compelled to adopt a proper approach and make use of the courts to protect the rights and interests of the public . RESOLVED that the Inland Revenue Order published in the Gazette as Legal Notice No
我現在向各位提出的待議議題是：涂謹申議員動議的第一項議案，予以通過。
I now propose the question to you and that is That the first motion moved by Mr James TO be passed
我現在請涂謹申議員發言答辯。
I now call upon Mr James TO to reply
對於立法、仔細研究法例，以及整個大局，我也重拾熱情。
My passion in the enactment and detailed study of legislation as well as the overall situation has been revived
主席，或許我得先讚一下自己我很少這樣做的。
President perhaps I have to blow my own trumpet first though I seldom do this
第二，我將在12月應邀參加一個有46個國家和地區出席的國際會議，會議正是關於反恐、反洗黑錢、反電子黑客入侵等罪行的協議。
Second I will accept the invitation to attend an international conference in December which will be attended by representatives from 46 countries and regions . The conference is about agreements involving crimes relating to counter - terrorism anti - money laundering and counter - hackers attacks and so on