The Resource E-commerce_Tax@HongKong : introduction and identification of issues : part I

E-commerce_Tax@HongKong : introduction and identification of issues : part I

Label
E-commerce_Tax@HongKong : introduction and identification of issues : part I
Title
E-commerce_Tax@HongKong : introduction and identification of issues : part I
Creator
Subject
Language
eng
Summary
Focuses upon the three most important international income tax issues relating to electronic commerce in Hong Kong: source-based taxation, income characterisation and allocation of profits. Part I includes the definition of e-commerce, a general policy overview and relevant source and research materials
Citation source
In: Tax planning international review. - London. - Vol. 30 (2003),
http://library.link/vocab/creatorName
  • Halkyard, A
  • Sieker, S
Geographic coverage
Asia
Language note
English
http://library.link/vocab/subjectName
  • e-commerce
  • source principle of taxation
  • income classification
  • allocation of profits
Label
E-commerce_Tax@HongKong : introduction and identification of issues : part I
Instantiates
Publication
Label
E-commerce_Tax@HongKong : introduction and identification of issues : part I
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
Processing Feedback ...