The Territoriality Principle in the World of the OECD/G20 Base Erosion and Profit Shifting Initiative: The Cases of Hong Kong and Singapore – Part I

This article analyses the international tax issues encountered by states with territorial corporate tax systems, with specific reference to the systems of Hong Kong and Singapore. In Part I, the author examines the concept of territoriality and categorizes tax systems based on their degree of adherence to the territoriality principle.