locality of profits 中文意思是什麼
locality of profits
解釋
利 潤 的 來 源 地-
The question of locality of profits is a hard, practical matter of fact. no universal rule can apply to every scenario
確定利潤的來源地須根據有關個案的事實而決定，所以並無一個可以概括適用於各種不同情況的通則。 -
Locality of profits
利潤的來源地 -
The factor that determines the locality of profits from trading in goods and commodities is generally the place where the contracts for purchase and sale are effected
確定從貨品和商品交易所得利潤的來源地時，一般是以買賣合約訂立的地點為根據。 -
Facts not directly related to the trading activities are considered irrelevant in determining the locality of profits. for example, renting office premises, recruiting general staff, setting up office, etc
在確立一項商業活動的利潤來源地時，與該商業活動沒有直接關系的事實，例如租用辦公地方招聘一般職員開設辦事處等，均視為無關重要。
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