422

FCT v. United Aircraft Corporation (1943) 7 ATD 318.

423

Section 14(1) of the Inland Revenue Ordinance. URL: www.hklii.hk/eng/hk/legis/ord/112/s14.html.

424

Inland Revenue Ordinance. URL: www.hklii.hk/eng/hk/legis/ord/112/s2.html#profits_arising_in_or_derived_from_hong_kong.

425

Departmental Interpretation and Practice Notes. № 21 (Revised) Locality of Profits. P. 3–4. Inland Revenue Department (Government of Hong Kong SAR). URL: www.ird.gov.hk/eng/pdf/e_dipn21.pdf.

Назад: 421

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