Goepfert case
Encyclopedia
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:
Hong Kong
Hong Kong is one of two Special Administrative Regions of the People's Republic of China , the other being Macau. A city-state situated on China's south coast and enclosed by the Pearl River Delta and South China Sea, it is renowned for its expansive skyline and deep natural harbour...
Salaries tax
Salaries tax
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 IRO Section 8, unless otherwise provided, salaries tax is chargeable on income from any office, employment and pensions for a year of...
cases. Its rules determine the source of employment
Employment
Employment is a contract between two parties, one being the employer and the other being the employee. An employee may be defined as:- Employee :...
. Same as the DIPN 10 (Departmental Interpretation and Practice Note), it points out that the following three conditions justify source of an employment:
- the contract of employment was negotiated, entered into and is enforceable outside Hong Kong;
- the employer is resident outside Hong Kong;
- the employee's renumeration is paid to him outside Hong Kong.