23 Dec 2024
TENWOW INTERNATIONAL HOLDINGS LTD (IN LIQUIDATION) AND ANOTHER v. PRICEWATERHOUSECOOPERS (A FIRM) AND ANOTHER
- Citation
- [2024] HKCA 1193
- Court
- Court of Appeal
- Case number
- CAMP194/2024
The Court held that it was not inappropriate in principle to issue a letter of request to a Mainland court to facilitate production of a party’s own discovery documents where there is a real risk that compliance with a Hong Kong discovery order would breach Mainland law; Regulation 44 and the 2024 Interim Measures create a real risk that audit working papers cannot be transferred offshore without approval; the assistance sought falls within the scope of the Mutual Arrangement (Art.6) and, in the exercise of discretion (weighing delay, futility, comity and the interests of justice), a letter o…
- Letter of request
- Mutual arrangement on mutual taking of evidence
- Audit working papers
- Cross-border disclosure restrictions
- Comity
- Discretion to grant international judicial assistance