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

Date

Authors

Publisher

South African Mercantile Law Journal

Keywords

Income tax - Deductions - Interest, Income tax - Foreign income, Tax auditing, Words and phrases - source of income

Citation

(2001) 13 SA Merc LJ 18

URI

http://hdl.handle.net/20.500.12144/32990

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