The judicial interpretation of the ''operations or activities" test of source in income tax law : the confusion of the Hong Kong System

Authors :

Ketchemin, E

Journal Title :

South African Mercantile Law Journal

Citation :

(2001) 13 SA Merc LJ 18

Subject :

Income tax - Deductions - Interest

Income tax - Foreign income

Tax auditing

Words and phrases - source of income

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