Read the full judgment text of HCIA 3/2023 on BabelCite. This HCIA judgment was delivered on 5 January 2024.
1. In its decision in B/R 52/20 dated 14 February 2023 (“ the Board’s Decision ”), the Board of Review upheld the assessments of the Respondent (“ Commissioner ”). The Board held that the source of profits of the Applicant (“ Foxconn ”) was in Hong Kong and that 2 items of expenses (ie. employees’ remuneration and operating expenses of a factory) were not deductible.
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