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Hong Kong

Collector of Stamp Revenue v Arrowtown Assets Ltd

(2003) 6 HKCFAR 517

JurisdictionHong Kong

Year2003

Statusunclear

Key Principle

stamp duty avoidance; Ramsay doctrine applied in Hong Kong; disregarding steps inserted for tax avoidance

Area of Law

tax

Related Cases

Commissioner of Taxation v Consolidated Media Holdings Ltd (2012) 250 CLR 503

Federal Commissioner of Taxation v Consolidated Media Holdings Ltd (Statutory Construction) [2012] HCA 55

Aid/Watch Inc v Commissioner of Taxation (2010) 241 CLR 539

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