Journal Call no. | HJ3001.T39 |
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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. |