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Hong Kong ramsaystatutory interpretationstamp duty

Collector of Stamp Revenue v Arrowtown Assets Ltd

(2003) 6 HKCFAR 517
JurisdictionHong Kong
CourtHong Kong Court of Final Appeal
Year2003
StatusBinding authority

Key Principle

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

Area of Law

tax

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