PolyU Library
Journal Call no.K8.O53
AuthorVanderWolk, Jefferson P.
Article TitleDetermining the locality of profits after the Hang Seng Bank case / Jefferson P VanderWolk.
Is Part OfHong Kong law journal ; v.22, pt.1, Jan 1992, p.48-60.
AbstractIn recent years, the Hong Kong courts have wrestled with the question of how to determine where profits arise for Hong Kong tax purposes.