The Resource Departmental interpretation and practice notes no. 21 : locality of profits

Departmental interpretation and practice notes no. 21 : locality of profits

Label
Departmental interpretation and practice notes no. 21 : locality of profits
Title
Departmental interpretation and practice notes no. 21 : locality of profits
Subject
Summary
Revised notes providing an indication of current Revenue thinking in Hong Kong over the issue of source of income or profits following Hang Seng Bank and HK-TVB International
Citation source
In: Asian-Pacific tax and investment bulletin. - Singapore. - Vol. 11 (1993),
Geographic coverage
Asia
Language note
English
http://library.link/vocab/subjectName
  • tax authorities
  • profits tax
  • source of income
  • territoriality principle
Label
Departmental interpretation and practice notes no. 21 : locality of profits
Instantiates
Publication
Label
Departmental interpretation and practice notes no. 21 : locality of profits
Publication

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