14 Dec 1999
EMERSON RADIO CORPORATION v. THE COMMISSIONER OF INLAND REVENUE
- Citation
- EMERSON RADIO CORPORATION v. THE COMMISSIONER OF INLAND REVENUE
- Court
- Court of Final Appeal
- Case number
- FACV6/1999
Because counsel for Emerson conceded that the royalty agreement should be taken to include an implied licence to use the Hong Kong registered trade mark where necessary for manufacture of goods in Hong Kong, royalties attributable to goods manufactured in Hong Kong were receipts for the use of a trade mark in Hong Kong within s.15(1)(b) and therefore taxable; no further apportionment between US and Hong Kong use was required or practicable, and the Court dismissed both the Commissioner's appeal to tax all royalties and Emerson's cross-appeal seeking to avoid tax entirely.