| Journal Call no. | HJ3001.T39 |
|---|---|
| Author | VanderWolk, Jefferson. |
| Article Title | Rethinking salaries tax : why Goepfert's case does not establish a general rule / Jefferson VanderWolk. |
| Is Part Of | Taxation ; no.16, Mar 1994, p.16-24. |
| Abstract | This article analyzes the decision of a Hong Kong court on the issue of where income arises for salaries tax purposes and argues that it does not establish any general rule regarding the source of employment income. |