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翻訳と辞書　辞書検索 [ 開発暫定版 ] スポンサード リンク Goepfert case ： ウィキペディア英語版 Goepfert case ''Commissioner of Inland Revenue v George Andrew Goepfert'',〔(''Commissioner of Inland Revenue v George Andrew Goepfert'' ), () HKCFI 100; HCIA5/1986; 2 HKTC 210 (10 April 1987), Hong Kong Court of First Instance〕 also known as the ''Goepfert case'', is a leading Hong Kong tax case, affecting jurisprudence relating to the territory's salaries tax. ==Background== Goepfert was a US citizen employed by Exxon Corporation, seconded to its subsidiary operating out of Hong Kong. At all times, he was paid by Exxon in US currency, he reported directly to Exxon, the subsidiary's role was strictly secretarial, and his services were for the benefit of other affiliated companies outside Hong Kong. The Commissioner of Inland Revenue, for the period of twelve months ended 31 March 1982, assessed Goepfert for liability for salaries tax. During that period he had rendered 41 days of his services outside Hong Kong and, apart from some overseas leave, had rendered the remainder of his services in Hong Kong. On appeal, the Board of Revenue, applying a "totality of facts" approach, ruled that Goepfert was liable for tax only for the salary earned during that part of the year in which he was in Hong Kong. The Commissioner appealed the Board's ruling to the Hong Kong Court of First Instance. 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Goepfert case」の詳細全文を読む スポンサード リンク 翻訳と辞書 : 翻訳のためのインターネットリソース Copyright(C) kotoba.ne.jp 1997-2016. All Rights Reserved.