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.
