Goepfert case

Goepfert case

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:
#the location of employment contract negotiation;
#the location of employer;
#the payment location of employee's remuneration.

Wikimedia Foundation. 2010.

Look at other dictionaries:

  • Four Asian Tigers — A map showing the Four Asian Tigers  Hong Kong …   Wikipedia

  • Mainland and Hong Kong Closer Economic Partnership Arrangement — Traditional Chinese 內地與香港關於建立更緊密經貿關係的安排 Simplified Chinese 内地与香港关于建立更紧密经贸关系的安排 …   Wikipedia

  • Hong Kong Monetary Authority — Headquarters International Finance Centre …   Wikipedia

  • Coins of the Hong Kong dollar — Reverses of Hong Kong coins Old larger $1 until 1978 The Hong Kong coinage, including 10¢, 20¢, 50¢, $1, $2, $5 $10, is issued by Hong Kong Monetary Authority on behalf of the Government of Hong Kong. From …   Wikipedia

  • Outward Processing Arrangement — The Outward Processing Arrangement (OPA) concerns the textile industry in Hong Kong and the People s Republic of China. It states that Hong Kong manufacturers can subcontract subsidiary and finishing processes to mainland factories, as long as… …   Wikipedia

  • Salaries tax — in the Hong Kong taxation system is Direct tax and also classified as Income tax.According to Cap.112 Hong Kong Ordinance, Inland Revenue Ordinance (abbreviated to IRO) IRO Section 8, unless otherwise provided, salaries tax is chargeable on… …   Wikipedia

  • Hong Kong Mint — (Chinese: 香港造幣廠) was a mint in Hong Kong existed from 1866 to 1868. It was located in Sugar Street, Hong Kong Island. A Mint Dam, on the slope of Mount Butler, was constructed to supply water to the mint. In early colonial Hong Kong, mixed… …   Wikipedia

  • List of companies of Hong Kong — This is an incomplete list of notable companies from Hong Kong. Economy of Hong Kong     Identity         Hong Kong Dollar           Banknotes        …   Wikipedia

  • Ting Hai effect — Traditional Chinese 丁蟹效應 Simplified Chinese 丁蟹效应 Transcripti …   Wikipedia

  • Minimum wage in Hong Kong — The Legislative Council voted to introduce a minimum wage in Hong Kong in July 2010.[1] The executive branch proposed a minimum wage of HK$28 ( US$3.60) per hour in November 2010, which the Legislative Council voted to accept after much debate in …   Wikipedia

Share the article and excerpts

Direct link
Do a right-click on the link above
and select “Copy Link”

We are using cookies for the best presentation of our site. Continuing to use this site, you agree with this.