| 1. | Locality of profits
利润的来源地 |
| 2. | Locality of profits
利润的来源地 |
| 3. | The question of locality of profits is a hard , practical matter of fact . no universal rule can apply to every scenario
确定利润的来源地须根据有关个案的事实而决定，所以并无一个可以概括适用于各种不同情况的通则。 |
| 4. | The question of locality of profits is a hard , practical matter of fact . no universal rule can apply to every scenario
确定利润的来源地须根据有关个案的事实而决定，所以并无一个可以概括适用于各种不同情况的通则。 |
| 5. | 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
确定从货品和商品交易所得利润的来源地时，一般是以买卖合约订立的地点为根据。 |
| 6. | 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
确定从货品和商品交易所得利润的来源地时，一般是以买卖合约订立的地点为根据。 |
| 7. | 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
在确立一项商业活动的利润来源地时，与该商业活动没有直接关系的事实，例如租用办公地方招聘一般职员开设办事处等，均视为无关重要。 |
| 8. | 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
在确立一项商业活动的利润来源地时，与该商业活动没有直接关系的事实，例如租用办公地方、招聘一般职员、开设办事处等，均视为无关重要。 |
