CIR v. Magna Industrial Co Ltd (1997) HKLRD 171. Р. 178.
433
Consco Trading Company Limited v. CIR (2004) HCIA 3/2003.
434
ING Baring Securities (Hong Kong) Limited v. CIR (2007) FACV 19_2006/587.
435
CIR v. Orion Caribbean Ltd (in vol liq) (1999) MSTC 11,031.
436
Departmental Interpretation and Practice Notes. № 21 (Revised) Locality of Profits. § 23.
437
Ibid.
438
Ibid. § 18–26.
439
Michael Littlewood. How Simple Can Tax Law Be? The Instructive Case Of Hong Kong. Journal of the Australasian Tax Teachers Association. 2005. P. 18.
440
Ong Sim Ho, Ong Ken Loon (Drew & Napier LLC). Erosion of remittance basis of Taxation and Revival of the Source Issue. International Tax Review July/August 2009.
