The Resource Hong Kong's source principle established by the Privy Council

Hong Kong's source principle established by the Privy Council

Label
Hong Kong's source principle established by the Privy Council
Title
Hong Kong's source principle established by the Privy Council
Creator
Subject
Summary
Hong Kong brings into charge for profits tax income that arises in or is derived from Hong Kong. The meaning of the term "arising in or derived from" has been the subject of much judicial determination. The Privy Council recently rendered a judgment in CIR v. Hang Seng Bank which hopefully lays the issue to rest
Citation source
In: Bulletin for international fiscal documentation. - Amsterdam. - Vol. 45 (1991),
http://library.link/vocab/creatorName
Harris, I.W
Geographic coverage
Asia
Language note
English
http://library.link/vocab/subjectName
  • case law
  • source principle of taxation
  • profits tax
  • allocation of profits
Label
Hong Kong's source principle established by the Privy Council
Instantiates
Publication
Label
Hong Kong's source principle established by the Privy Council
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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