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

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.