12 Feb 1999
THE COMMISSIONER OF INLAND REVENUE v. EMERSON RADIO CORPORATION
- Citation
- THE COMMISSIONER OF INLAND REVENUE v. EMERSON RADIO CORPORATION
- Court
- Court of Appeal
- Case number
- CACV196/1998
Majority held royalties are taxable under s.15(1)(b) only to the extent that they relate to the use of the trademark in Hong Kong (specifically where the mark was affixed during manufacture in Hong Kong); royalties attributable to goods manufactured and trademarked outside Hong Kong are not taxable; the payments were characterised as payments for actual use rather than an indivisible global right to use and therefore require apportionment where appropriate.