You will find here all the Hong Kong Tax newsletters released in 2008 and 2009
Dec 2009 - Revised DIPN 21
The Commissioner of Inland Revenue (CIR) has issued a revised Departmental Interpretation and Practice Note No. 21: Locality of profits (DIPN) on 4 December 2009. This is extremely important to Hong Kong businesses as the question of source is fundamental to the taxation of profits.