The Resource Hong Kong and the territorial source of business profits

Hong Kong and the territorial source of business profits

Label
Hong Kong and the territorial source of business profits
Title
Hong Kong and the territorial source of business profits
Creator
Subject
Language
eng
Summary
After an introduction of the statutory framework of profits tax system in Hong Kong, the practical controversies as arising from the application and interpretation of the locality rules of business profits are discussed, together with a detailed discussion on recent tax case decisions. Potential problems from the e-commerce activities in the application of the locality rules are also highlighted
Citation source
In: Tax planning international review. - London. - Vol. 29 (2002),
http://library.link/vocab/creatorName
  • Cheung, D.K.C
  • Wong, P. (Percy)
Geographic coverage
Asia
Language note
English
http://library.link/vocab/subjectName
  • profits
  • territoriality principle
  • e-commerce
Label
Hong Kong and the territorial source of business profits
Instantiates
Publication
Label
Hong Kong and the territorial source of business profits
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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