| Journal Call no. | HD28.H66 |
|---|
| Author | Gurney, Philip. |
|---|
| Article Title | Locality of profits / Philip Gurney. |
|---|
| Is Part Of | The Hong Kong manager ; v.31, no.2, Mar/Apr 1995, p.3-6, illus. |
|---|
| Abstract | On 19 November 1992 the Hong Kong Inland Revenue Department (IRD) issued their long-awaited Practice Notes on Locality of Profits. The Notes, which do not have the force of law and are not binding on a taxpayer, sets out the Commissioner of Inland Revenue's views on the application of Hong Kong's territorial concept to the source of profits for Profits Tax purposes. |
|---|
