The Resource Hong Kong Court of Appeal rules on taxability of kick-backs from overseas agents

Hong Kong Court of Appeal rules on taxability of kick-backs from overseas agents

Label
Hong Kong Court of Appeal rules on taxability of kick-backs from overseas agents
Title
Hong Kong Court of Appeal rules on taxability of kick-backs from overseas agents
Creator
Subject
Summary
This article overviews a decision by the Hong Kong Court of Appeal, regarding the determination of profits for Hong Kong tax purposes. The author notes the uncertainty created by the decision and criticizes the court's approach in using the "operations test" to determine the source of income
Citation source
In: Tax notes international. - Arlington. - Vol. 5 (1992),
http://library.link/vocab/creatorName
VanderWolk, J.P
Geographic coverage
Asia
Language note
English
http://library.link/vocab/subjectName
  • source principle of taxation
  • case law
Label
Hong Kong Court of Appeal rules on taxability of kick-backs from overseas agents
Instantiates
Publication
Label
Hong Kong Court of Appeal rules on taxability of kick-backs from overseas agents
Publication

Library Locations

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      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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