| Journal Call no. | HJ3001.T39 |
|---|---|
| Author | VanderWolk, Jefferson P. |
| Article Title | Commissioner's Practice Note on locality of profits : no light in the tunnel / Jefferson P. VanderWolk. |
| Is Part Of | Taxation ; no.11, Dec 1992, p.7-12. |
| Abstract | On November 16, 1992, the Commissioner of Inland Revenue issued his long-awaited practice note on the important subject of the locality of profits for Hong Kong tax purposes. |