Read the full judgment text of CACV 196/2008 on BabelCite. This Court of Appeal judgment was delivered on 30 October 2009.
1. By a contract of employment dated 18 November 2003 (“the contract of employment”), the taxpayer was employed by Bayerische Hypo-und Vereinsbank AG (“HVB”), Hong Kong Branch (“the employer”) for three years from 1 January 2004, at a basic annual salary of HK$3,120,000. The taxpayer was also entitled to a discretionary variable bonus. He was CEO Asia and his title was Managing Director. Clause 3 of the contract of employment stated that the period of employment was three years from 1 January
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