XN000022-1986-05-21 — Page 4

WEDNESDAY, MAY 21, 1986

+ THE CORNERSTONE OF OUR TAXATION SYSTEM IS THE TERRITORIAL SOURCE PRINCIPLE UNDER WHICH ONLY PROFITS AND REMUNERATION HAVING A SOURCE IN HONG KONG ARE CHARGEABLE TO HONG KONG TAX,+

THE GOVERNMENT'S VIEW WAS THAT CONVENTIONAL DOUBLE TAXATION AGREEMENTS HAD NO PLACE IN HONG KONG, HE SAID.

SINCE ONLY HONG KONG SOURCED INCOME WAS TAXED, THE GOVERNMENT BELIEVED THAT IF AND WHEN DOUBLE TAXATION AROSE, RÉLIEF SHOULD BE GIVEN NOT BY HONG KONG BUT BY THE JURISDICTION SEEKING TO TAX SUCH INCOME.

SIR JOHN ADDED THAT MANY OF HONG KONG'S TRADING PARTNERS, INCLUDING THE UNITED STATES, BRITAIN, CANADA AND AUSTRALIA, RECOGNISED THIS AND PROVIDED UNILATERAL RELIEF TO AVOID DOUBLE TAXATION OF HONG KONG SOURCED INCOME.

ADEQUATE SAFEGUARDS AGAINST IDENTIFYING AIDS VICTIMS

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SPECIAL ARRANGEMENTS ARE MADE TO SAFEGUARD THE ANONYMITY OF PEOPLE BEING INVESTIGATED AS SUSPECTED AIDS CARRIERS OR PATIENTS, INCLUDING SAFEKEEPING OF RECORDS, USE OF CODE-NAMES FOR PEOPLE UNDER INVESTIGATION AND SPECIAL METHODS OF LABELLING SPECIMENS, THE SECRETARY FOR HEALTH AND WELFARE, THE HON JOHN CHAMBERS, THE LEGISLATIVE COUNCIL TODAY (WEDNESDAY).

TOLD

REPLYING TO QUESTIONS BY THE HON TAI CHIN-WAH, MR CHAMBERS SAID WHENEVER POSSIBLE AIDS VICTIMS WERE ACCOMMODATED IN SEPARATE HOSPITAL ROOMS FOR ADDITIONAL PRIVACY,

+ IN ADDITION, ALL STAFF WORKING IN HOSPITALS AND CLINICS ARE REGULARLY REMINDED TO OBSERVE GOVERNMENT SECURITY REGULATIONS AND NOT TO COMMUNICATE TO UNAUTHORISED PERSONS WITHOUT AUTHORITY ANY INFORMATION RELATING TO PATIENTS UNDER THE IR CARE,+ MR CHAMBERS SAID.

THE MEDICAL AND HEALTH DEPARTMENT ALSO MADE AN APPEAL RECENTLY FOR THE CO-OPERATION OF THE NEWS MEDIA IN REFRAINING FROM PUBLISHING THE NAMES OR OTHER PARTICULARS OF PEOPLE SUSPECTED OF HAVING BEEN EXPOSED TO THE AIDS VIRUS.

+SO FAR THIS APPEAL HAS BEEN RESPECTED, AND I TRUST THAT OUR PRESS AND ELECTRONIC MEDIA WILL CONTINUE TO DO SO, HE SAID.

CONCERNING ASSISTANCE RENDERED BY THE DEPARTMENT TO THE SUSPECTED AIDS CARRIER, MR CHAMBERS SAID A SPECIAL CLINIC STAFFED BY EXPERIENCED SENIOR MEDICAL AND NURSING STAFF WAS SET UP IN SEPTEMBER 1985 TO PROVIDE CONSULTATION AND COUNSELLING SERVICES FOR SUSPECTED AIDS CARRIERS OR PATIENTS.

/+WHERE NECESSARY