14 Dec 1999
THE COMMISSIONER OF INLAND REVENUE v. EMERSON RADIO CORPORATION
- Citation
- THE COMMISSIONER OF INLAND REVENUE v. EMERSON RADIO CORPORATION
- Court
- Court of Final Appeal
- Case number
- FACV3/1999
The court dismissed both the appeal and cross-appeal; having proceeded on the conceded footing that the royalty agreement impliedly licensed use of the Hong Kong mark where necessary for manufacture, royalties payable in respect of goods manufactured in Hong Kong were received for the use of a trade mark in Hong Kong within s.15(1)(b) and therefore taxable to that extent; apportionment between US and Hong Kong use was unnecessary and impracticable in the stated case; territoriality of trade mark rights informs the analysis but does not defeat taxation where an implied licence to use the Hong…