出典:Wikipedia
出典:『Wikipedia』 (2011/05/25 09:12 UTC 版)
Goepfert case, also known as CIR v George Andrew Goepfert, is a leading tax case. It affects most of Hong Kong Salaries tax cases. Its rules determine the source of employment. Same as the DIPN 10 (Departmental Interpretation and Practice Note), it points out that the following three conditions justify source of an employment: