We use cookies to customise content for your subscription and for analytics.
If you continue to browse Lexology, we will assume that you are happy to receive all our cookies. For further information please read our Cookie Policy.
Lexology logo
  Request new password

Search results

Order by most recent / most popular / relevance

Results: 1-10 of 10

Constant vigilance two recent tax decisions

  • Mayer Brown LLP
  • -
  • Hong Kong
  • -
  • April 19 2013

The courts have recently handed down two separate tax decisions, both highlighting the need for vigilance from the taxpayer when managing its tax

Provisional liquidations & the taxation of fees

  • Mayer Brown LLP
  • -
  • Hong Kong
  • -
  • June 29 2012

DID YOU KNOW...that interim fees incurred by provisional liquidators (including agents’ fees), previously thought to have been payable from the funds of an insolvent estate without formal taxation, are now required to be taxed

Court of Appeal’s recent tax decisions

  • Mayer Brown LLP
  • -
  • Hong Kong
  • -
  • June 27 2012

The Court of Appeal recently handed down three tax decisions with respect to: taxation of unrealised profits; attributing knowledge of a director to the taxpayer company; and the continuance of tax appeals by way of case stated

Timely reminder by the Court of Appeal regarding taxpayer objections

  • Mayer Brown LLP
  • -
  • Hong Kong
  • -
  • March 26 2012

The decision by the Commissioner of Inland Revenue (the "Commissioner") to refuse to grant a taxpayer an extension to object to tax assessments has been upheld by the Court of Appeal

General Counsel Update

  • Herbert Smith Freehills LLP
  • -
  • China, European Union, Hong Kong, Indonesia, Singapore, United Kingdom
  • -
  • December 7 2011

This is the twenty-seventh in our series of General Counsel Updates which aim to summarise major developments in key areas

Courts willing to force the commissioner's hand on tax determinations

  • Mayer Brown LLP
  • -
  • Hong Kong
  • -
  • November 30 2011

Following the High Court's criticism of the Board of Review's delay in handing down a decision, the Commissioner of Inland Revenue's delay in determining taxpayer objections to assessments has now come under the spot light

Asia Pacific Financial Services & Regulatory Newsletter

  • Baker & McKenzie
  • -
  • Hong Kong, Japan, Singapore, Vietnam
  • -
  • September 30 2011

Welcome to the fifth edition of Baker & McKenzie's quarterly Asia Pacific Financial Services & Regulatory Newsletter

Hong Kong court refuses to enforce foreign tax debts against assets held in Hong Kong

  • Baker & McKenzie
  • -
  • Hong Kong
  • -
  • August 19 2011

The Hong Kong branch of a Korean bank froze a Hong Kong company’s Hong Kong bank account in response to a request from the Korean tax authority

Hong Kong court ruled in favour of a taxpayer on its offshore claim

  • Clifford Chance LLP
  • -
  • Hong Kong
  • -
  • May 12 2011

The Court of First Instance has recently delivered a judgment in favour of Li & Fung (Trading) Limited (LFT) in its tax dispute with the Inland Revenue

Hong Kong’s Court of Final Appeal decides transfer pricing case

  • White & Case LLP
  • -
  • Hong Kong
  • -
  • January 27 2010

In Ngai Lik Electronics Company Limited v. the Commissioner of Inland Revenue, FACV No. 29 of 2008 (2009), the Hong Kong Court of Final Appeal (the CFA) affirmed the applicability of the arm’s length principle in a cross-border transfer pricing case