The inland revenue department is , however , prepared to adopt a practical approach and to allow apportionment of profits on the sale of the goods concerned on a
3.
For manufacturing profits or service fee income involving substantial activities , both inside and outside hong kong , apportionment of profits is appropriate
4.
For manufacturing profits or service fee income involving substantial activities , both inside and outside hong kong , apportionment of profits is appropriate
5.
Strictly speaking , the mainland entity is a separate sub - contractor distinct from the hong kong manufacturer and the question of apportionment in respect of the latter s profits should not arise . the inland revenue department is , however , prepared to adopt a practical approach and to allow apportionment of profits on the sale of the goods concerned on a
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