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Hong Kong source

Datatronic

[2009] 4 HKLRD 675
JurisdictionHong Kong
CourtHong Kong Court of Appeal
Year2009
StatusBinding authority

Key Principle

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

Area of Law

tax

Related Cases

Chapman Development Ltd v CIR [2025] HKCA 956
John Wiley & Sons UK2 LLP & Wiley International LLC v The Collector of Stamp Revenue [2025] HKCFA 11
Randeep S Grewal v Commissioner of Inland Revenue [2025] HKCA 398

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