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

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

Label
E-commerce_Tax@HongKong : introduction and identification of issues : part II
Title
E-commerce_Tax@HongKong : introduction and identification of issues : part II
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 II covers source of profit rules relevant to the taxation of e-commerce, characterisation of income, allocation of profits and reporting requirements
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 II
Instantiates
Publication
Label
E-commerce_Tax@HongKong : introduction and identification of issues : part II
Publication

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      52.3736660 4.9336932
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