Goepfert case
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Goepfert case is also named CIR v George Andrew Goepfert . It 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.
