| Journal Call no. | HJ3001.T39 |
|---|---|
| Author | Ho, Chi Ming. |
| Article Title | Offshore profit is rare : a commentary on HK-TVB International Ltd case / Chi Ming Ho. |
| Is Part Of | Taxation ; no.10, Sep 1992, p.1-5. |
| Abstract | The Privy Council handed down the decision in July 1992 in favour of the Commissioner. The issue of this case is whether the income from exploitation of rights on videos and films outside HK had a non-HK source. |