| Journal Call no. | HJ3001.T39 |
|---|---|
| Author | Tan, Paul. |
| Article Title | Hong Kong taxation : its strategic development, reforms and constraints / Paul Tan. |
| Is Part Of | Taxation ; no.14, Sep 1993, p.1-10. |
| Abstract | While the Hong Kong economy was relatively unsophisticated and primitive, the principle of a source-based taxation system serves the Hong Kong economy fairly well. However, when Hong Kong has grown into a trading centre and now an important international financial city, the territoriality concept is subject to tremendous strain. |