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   Issue No. 3 - 2016  
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Asia-Pacific Tax Bulletin
This free e-mail service informs you about the contents of the forthcoming edition of Asia-Pacific Tax Bulletin.

Issue No. 3 - 2016 of the Asia-Pacific Tax Bulletin is now available online.

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Other publications and courses available on Asia and the Pacific:

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International Taxation in China: A Contextualized Analysis
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7th International Tax Conference
13 October 2016
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Number 3 - 2016 contains the following:
Hong Kong
On the Source and Taxation of Royalties in Hong Kong
Stefano Mariani
This article challenges the scholarly and judicial focus on the deeming provisions of section 15 of the Hong Kong Inland Revenue Ordinance to treat income arising from certain intellectual property rights as having a source, and therefore being taxable, in Hong Kong. The author examines the place of the trade or business test in section 14 of the Ordinance, and how it should be applied to contemporary transactions involving intellectual property rights.
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