The Resource Hong Kong court sidesteps determination of source of Commission income

Hong Kong court sidesteps determination of source of Commission income

Label
Hong Kong court sidesteps determination of source of Commission income
Title
Hong Kong court sidesteps determination of source of Commission income
Creator
Subject
Summary
This article deals with a High Court decision on the determination of taxable income from the performance of services under a management agreement. The author criticizes the Court's failure to recognize the geographical source of commission income of the taxpayer, since Hong Kong tax applies only to income arising in or derived from Hong Kong
Citation source
In: Tax Notes International. - Arlington. - Vol. 4 (1992),
http://library.link/vocab/creatorName
Vangindertael, H
Language note
English
http://library.link/vocab/subjectName
  • income tax
  • source principle of taxation
Label
Hong Kong court sidesteps determination of source of Commission income
Instantiates
Publication
Abbreviated title
TaxNint
Label
Hong Kong court sidesteps determination of source of Commission income
Publication
Abbreviated title
TaxNint

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      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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