| Journal Call no. | HF5601.N43 |
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| Author | Halkyard, Andrew J. |
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| Article Title | Hong Kong profits tax : an analysis of the concept of apportionment / Andrew J. Halkyard. |
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| Is Part Of | The Hong Kong accountant ; v.5, no.4, Jul/Aug 1994, p.41-44. |
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| Abstract | The purpose of this article is to show that such an approach is erroneous; that relevant case law as well as the published practice of the Inland Revenue Department is wholly consistent in supporting the proposition that apportionment is legally possible in the context of the Inland Revenue Ordinance (IRO); and that settlement of various source disputes currently unresolved in Hong Kong can be achieved on a negotiated apportionment basis. |
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