The Resource On the source and taxation of royalties in Hong Kong

On the source and taxation of royalties in Hong Kong

Label
On the source and taxation of royalties in Hong Kong
Title
On the source and taxation of royalties in Hong Kong
Creator
Subject
Language
eng
Summary
This article challenges the scholarly and judicial focus on the deeming provisions of section 15 of the Hong Kong Inland Revenue Ordinance to treat income arising from certain intellectual property rights as having a source, and therefore being taxable, in Hong Kong. The author examines the place of the trade or business test in section 14 of the Ordinance, and how it should be applied to contemporary transactions involving intellectual property rights
Citation source
In: Asia-Pacific tax bulletin. - Amsterdam. - Vol. 22 (2016),
http://library.link/vocab/creatorName
Mariani, S
Geographic coverage
Asia
Language note
English
http://library.link/vocab/subjectName
  • intellectual property
  • place of effective management
  • royalties
  • source of income
  • allocation of profits
Label
On the source and taxation of royalties in Hong Kong
Instantiates
Publication
Label
On the source and taxation of royalties in Hong Kong
Publication

Library Locations

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