第3條
a company incorporated in the Hong Kong Special Administrative Region or, if incorporated outside the Hong Kong Special Administrative Region, being normally managed or controlled in the Hong Kong Special Administrative Region;
稅務(關於收入稅項的雙重課稅寬免和防止逃稅)(羅馬尼亞)令 第3條
稅務(關於收入稅項的雙重課稅寬免和防止逃稅)(羅馬尼亞)令 第3條
資料來源：香港特別行政區政府「資料一線通」DATA.GOV.HK（電子版香港法例，律政司）。Source: Hong Kong e-Legislation (Department of Justice), via DATA.GOV.HK. Reproduced under the Terms and Conditions of Use of DATA.GOV.HK.