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Article: Source of profits principle: 1998 restatement
Title | Source of profits principle: 1998 restatement 利潤來源的原則: 1998年重申 |
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Authors | |
Keywords | Law |
Issue Date | 1998 |
Publisher | Butterworths Asia (HK). The Journal's web site is located at http://www.hk-lawyer.com/ |
Citation | Hong Kong Lawyer, 1998, v. Oct, p. 26-28 How to Cite? 香港律師, 1998, v. Oct, p. 26-28 How to Cite? |
Abstract | New amendments to the Departmental Interpretation and Practice Note 21 dealing with the location of profits brings the IRD in-line with recent Court decisions. |
Persistent Identifier | http://hdl.handle.net/10722/45503 |
ISSN |
DC Field | Value | Language |
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dc.contributor.author | Halkyard, AJ | en_HK |
dc.date.accessioned | 2007-10-30T06:27:42Z | - |
dc.date.available | 2007-10-30T06:27:42Z | - |
dc.date.issued | 1998 | en_HK |
dc.identifier.citation | Hong Kong Lawyer, 1998, v. Oct, p. 26-28 | en_HK |
dc.identifier.citation | 香港律師, 1998, v. Oct, p. 26-28 | zh_HK |
dc.identifier.issn | 1464-6595 | en_HK |
dc.identifier.uri | http://hdl.handle.net/10722/45503 | - |
dc.description.abstract | New amendments to the Departmental Interpretation and Practice Note 21 dealing with the location of profits brings the IRD in-line with recent Court decisions. | en_HK |
dc.format.extent | 1587872 bytes | - |
dc.format.extent | 3615 bytes | - |
dc.format.mimetype | application/pdf | - |
dc.format.mimetype | text/plain | - |
dc.language | chi | en_HK |
dc.language | eng | en_HK |
dc.publisher | Butterworths Asia (HK). The Journal's web site is located at http://www.hk-lawyer.com/ | en_HK |
dc.subject | Law | en_HK |
dc.title | Source of profits principle: 1998 restatement | en_HK |
dc.title | 利潤來源的原則: 1998年重申 | zh_HK |
dc.type | Article | en_HK |
dc.identifier.openurl | http://library.hku.hk:4550/resserv?sid=HKU:IR&issn=1464-6595&volume=Oct&spage=26&epage=28&date=1998&atitle=Source+of+profits+principle:+1998+restatement | en_HK |
dc.description.nature | published_or_final_version | en_HK |