22 Oct 2012
TURNER ENTERTAINMENT NETWORKS ASIA, INC. FOR MUSE COMMUNICATION CO., LTD v. COMMISSIONER OF INLAND REVENUE
- Citation
- TURNER ENTERTAINMENT NETWORKS ASIA, INC. FOR MUSE COMMUNICATION CO., LTD v. COMMISSIONER OF INLAND REVENUE
- Court
- Court of First Instance
- Case number
- HCIA4/2010
The licence fees were receipts 'for the use of, or right to use' Muse's intellectual property and therefore chargeable under s15(1)(ba) IRO because 'use' should be given its ordinary purposive meaning of exploitation across IP types; however, the technical costs for dubbing/subtitling were payments for production of materials (delivery in final broadcast form) and not payments for the right to use copyright, so those costs are not chargeable under s15(1)(ba). The appeal is allowed in part to exclude technical costs from assessment.