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Hong Kong

High Fashion International Co Ltd v Commissioner of Inland Revenue

(2008) 11 HKCFAR 159
JurisdictionHong Kong
Year2008
Statusunclear

Key Principle

transfer pricing; profits tax; arm's length standard; whether payments between related entities reflected market value; source of profits

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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