The Resource Hong Kong taxation : where do profits arise?

Hong Kong taxation : where do profits arise?

Label
Hong Kong taxation : where do profits arise?
Title
Hong Kong taxation : where do profits arise?
Creator
Subject
Summary
This article discusses the recent Hong Kong Privy Council decisions "Comm of IR v Hang Seng Bank Ltd." and "Comm of IR v HK-TVB International Ltd" and the Hong Kong Court of Appeal's decision "Comm of IR v Wardley Investment Services Ltd" and outlines the scope of these decisions as regards the question of where profits arise. It also reviews a practice statement from the tax authorities
Citation source
In: Tax planning international review - London. - Vol. 20 (1993),
http://library.link/vocab/creatorName
VanderWolk, J.P
Geographic coverage
Asia
Language note
English
http://library.link/vocab/subjectName
  • case law
  • profits
  • territoriality principle
  • foreign investment
Label
Hong Kong taxation : where do profits arise?
Instantiates
Publication
Label
Hong Kong taxation : where do profits arise?
Publication

Library Locations

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