發送短信 : Tax treatment of e-commerce income : characterisation issues

  _____    _    _    _    _     _____    ______   
 |__  //  | || | || | |  | ||  |  ___|| |      \\ 
   / //   | || | || | |/\| ||  | ||__   |  --  // 
  / //__  | \\_/ || |  /\  ||  | ||__   |  --  \\ 
 /_____||  \____//  |_// \_||  |_____|| |______// 
 `-----`    `---`   `-`   `-`  `-----`  `------`