30 Jun 1998
EMERSON RADIO CORPORATION v. THE COMMISSIONER OF INLAND REVENUE
- Citation
- EMERSON RADIO CORPORATION v. THE COMMISSIONER OF INLAND REVENUE
- Court
- Court of First Instance
- Case number
- HCIA2/1997
The Board's decision was set aside because section 15(1)(b) applies only to receipts that derive from use of or the right to use the trademark in Hong Kong as an essential step in producing those receipts; only royalties attributable to goods manufactured in Hong Kong were chargeable and the royalties are divisible so apportionment is required; the case is remitted to the Board to identify and segregate royalties from goods manufactured in Hong Kong.