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Commissioner of Inland Revenue v C G Lighting Ltd

[2010] 3 HKLRD 110
JurisdictionHong Kong
CourtHong Kong Court of First Instance
Year2010
StatusPersuasive authority

Key Principle

Management activities in the Mainland do not render profits sourced in the Mainland for tax purposes.

Area of Law

tax

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Chapman Development Ltd v CIR [2025] HKCA 956
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Randeep S Grewal v Commissioner of Inland Revenue [2025] HKCA 398

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