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Hong Kong

Patrick Cox Asia Limited v The Commissioner of Inland Revenue

[2024] HKCA 944
JurisdictionHong Kong
Year2024
Statusunclear

Key Principle

Court of Appeal established precedent on the taxability of profits for fashion trademark licensors under section 14.

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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