155
of a substantial amount is mu
required to be raised in Hong Kong,
then the most equitable means of
achieving this would be by the imposition
(with this view My MacDonald see no reason to disagree of an Income Tax. It will, however,
be seen that the Committee recommend
that the possibility of the successful
working of such a Tax should first be
the subject of a detailed investigation
with the assistance of an expert, preferably
one familiar with the collection of the
Tax in an Eastern country.
3.
I am accordingly to enquire
whether the Board of Inland Revenue can
recommend an officer who would be suitable
to conduct the investigation envisaged
by the Committee, and if so,
1,if whether they
could advise as to what terms of remuneration
etc., it would be necessary for the Government
of