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Hong Kong profits taxrealisation principletax interface

Nice Cheer Investment Ltd v Commissioner of Inland Revenue

(2013) 16 HKCFAR 813
JurisdictionHong Kong
CourtHong Kong Court of Final Appeal
Year2013
StatusBinding authority

Key Principle

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

Area of Law

tax

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