Company A4 / Ngai Lik Electronics Co Ltd / CLR 168 Ngai Lik Electronics Co Ltd / Asia Master Ltd / A1 / HIT Finance Ltd / Spotless Services Ltd / Messrs Anthony S L Chiang & Co / Review / Inland Revenue / A2 / A6 Company A7 Company A8 Company A9 / Shui On Credit Co Ltd / HKLRD 733 Asia Master Ltd / Company A5 / REVIEW DECISIONS / Tai Hing Cotton Mill (Development) Ltd / Richard Walter Pty Ltd / Ex Parte Herald International Ltd / A4 / Company A3 / /
Country
Macau / China / /
Currency
USD / /
Event
Reorganization / Business Partnership / /
IndustryTerm
procurement support services / management support services / procurement supporting services / manufacturing / owned subsidiaries / manufacturing process / /
Organization
Department of Justice / Francis Kwan Senior Government / /
Person
Chi How Johnson / Bonnie Cheng / Francis Kwan / Stewart Wong / Colin Cohen / /
Position
Counsel / chairman / director / Commissioner / Assistant Commissioner / Vice-President of Operations / /
([removed]VOLUME 27 INLAND REVENUE BOARD OF REVIEW DECISIONS Case No. D21/12 Profits tax – interposing group companies taking others’ profits after reorganization – whether transaction at arm’s length – whethe