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Hong Kong

Commissioner of Inland Revenue v C G Lighting Ltd

[2010] 3 HKLRD 110

JurisdictionHong Kong

Year2010

Statusunclear

Key Principle

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

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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