Commissioner of Inland Revenue (Hong Kong) v HK-TVB International Ltd  BTC 524
Lord Templeman, Lord Goff of Chieveley, Lord Jauncey of Tullichettle,
Lord Lowry and Sir Christopher Slade.
Judgment delivered 20 July 1992.
Profits tax – Hong Kong – Hong Kong company exploited rights in television films outside Hong Kong – Whether profits of subsidiary ‘arising in or derived from Hong Kong’ – Inland Revenue Ordinance, sec. 14.