由僱主或相聯法團發還給本人的租金 - SERP Analysis

https://www.gov.hk/tc/residents/taxes/salaries/salariestax/chargeable/residence.htm

https://www.ird.gov.hk/chi/pdf/pam44c.pdf

https://www.clic.org.hk/zh/topics/taxation/salaries_tax/income_chargeable_to_salaries_tax/provision_of_place

https://www.everiseac.com/%25E3%2580%258A%25E4%25BB%25A3%25E4%25BB%2598%25E7%25A7%259F%25E9%2587%2591%25E6%25B8%259B%25E8%2596%25AA%25E4%25BF%25B8%25E7%25A8%2585%25E3%2580%258B/

https://www.bowtie.com.hk/blog/zh/%25E5%25A0%25B1%25E7%25A8%2585%25E6%2594%25BB%25E7%2595%25A5/%25E7%25A7%259F%25E9%2587%2591%25E6%2589%25A3%25E7%25A8%2585-%25E9%25BB%259E%25E5%25A1%25AB-%25E7%2594%25B3%25E8%25AB%258B-%25E8%25A8%2588%25E7%25AE%2597%25E6%2596%25B9%25E6%25B3%2595/%3Fsrsltid%3DAfmBOopxS5OHWCeWXWmurWcTBMkk5eiNu3ESCzb4RTn-k6juDPy3zE5P

https://acaccountinghk.com/individual-tax/housing-benefits/

https://www.ird.gov.hk/chi/pdf/bir60_st_c.pdf

https://www.pwchk.com/en/tax/hong-kong-budget-2024-2025/tax-facts-and-figures-tc.pdf

https://www.info.gov.hk/bor/tc/decisions/docs/d807.doc

https://www.businessgo.hsbc.com/article/taxliability