| Journal Call no. | HJ3001.T39 |
|---|---|
| Author | Cheung, Daniel. |
| Article Title | Surviving spouse exemption : its Hong Kong estate duty implications, conditions and practicality / Daniel Cheung. |
| Is Part Of | Taxation ; no.6, Sep 1991, p.11-15. |
| Abstract | Estate duty in Hong Kong has been regarded as a "voluntary tax" by the very wealthy because of its limited territorial source criterion. |