地域来源征税原则.doc-香港投资移民.docVIP

A Simple Guide on The Territorial Source Principle of Taxation 地 域 来 源 征 税 原 则 简 介Hong Kong adopts a territorial source principle of taxation. Only profits which have a source in Hong Kong are taxable here. Profits sourced elsewhere are not subject to Hong Kong Profits Tax. The principle itself is very clear but its application in particular cases can be, at times, contentious. To clarify the operation of the principle, we have prepared this simple guide on the territorial source principle of taxation. It gives a brief explanation of how the principle operates and provides simple examples for