Taxation Of Electronic Commerce : Views From Hong Kong
Mondaq Business Briefing › Hong Kong Law Articles in English (2001)
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Taxation Of Electronic Commerce : Views From Hong Kong
In July 2001 the Inland Revenue Department of the Hong Kong Government ("the Department") issued a Departmental Interpretation and Practice Note No. 39 "Profits Tax, Treatment of Electronic Commerce ("the Electronic Commerce Note").
As is the case with other departmental interpretation notes, the Electronic Commerce Note has been issued for guidance only and does not have binding force. However, the Electronic Commerce N...See the full content of this document
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