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Hong Kong

Liu Cho Chit v Commissioner of Inland Revenue

(2000) 3 HKCFAR 504
JurisdictionHong Kong
Year2000
Statusunclear

Key Principle

profits tax; source of profits; operations test; location of profit-generating activities determines Hong Kong source; offshore claims

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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