| Journal Call no. | HJ3001.T39 |
|---|---|
| Author | Cheung, Daniel. |
| Article Title | Challenge to the tax secrecy provisions in Hong Kong / Daniel Cheung. |
| Is Part Of | Taxation ; no.14, Sep 1993, p.11-14. |
| Abstract | The secrecy provisions contained in Section 4 of the Inland Revenue Ordinance are generally believed to be a nucleus which integrates different parts of the Hong Kong tax system. Any breach of the secrecy provisions will definitely hurt or weaken the spirit and structure of the Ordinance. |