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Hong Kong

Nice Cheer Investment Ltd v Commissioner of Inland Revenue

(2013) 16 HKCFAR 813
JurisdictionHong Kong
Year2013
Statusunclear

Key Principle

profits tax; unrealised gains; mark-to-market accounting; whether unrealised profits are taxable

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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