Mr Jones, an American resident, has been employed by CP Inc, a computer software company in the US , as a project manager since 2020 . His employment contract with CP Inc was negotiated and signed in New York. According to his employment contract, which is enforceable in the US, he is required to travel around the Asian region when necessary. On 1 April 2021, he is sent to work for HK-Co, a subsidiary of CP Inc in Hong Kong for the implementation of a new system. No separate employment contract was signed. He continues to receive his salary in US\$ from HK-Co payable to his bank account in the US, and HK-Co will recharge the cost to CP Inc. During the year ended 31 March 2022, he spent a total of 180 days (including his days of arrival and departure) in Hong Kong. Required: Based on the prevailing practice and principles adopted by the Inland Revenue Department, determine the source of employment of Mr Jones and discuss whether Mr Jones should be subject to Hong Kong salaries tax for the year of assessment 2021/22. (10 marks) [Total for Question 2: 10 marks]