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- W104819454 abstract "The Hong Kong Court of Final Appeal's decision in Collector of Stamp Revenue v Arrowtown Assets Ltd has significance far beyond the scope of Hong Kong stamp duty jurisprudence. The leading judgment analyses British case law on anti-avoidance and reaches a very definite conclusion in favor of the purposive interpretation of tax statutes as a means of preventing tax avoidance schemes that violate the spirit, if not the letter, of the law. In the context of a body of case law that has, for more than 20 years, given conflicting signals as to the appropriateness of purposive interpretation in tax cases, the Arrowtown decision stands out as an unusually clear signal to taxpayers and their advisers. The article analyzes the decision in detail and comments on its implications." @default.
- W104819454 created "2016-06-24" @default.
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- W104819454 date "2004-06-01" @default.
- W104819454 modified "2023-09-25" @default.
- W104819454 title "Hong Kong Court Decision in Arrowtown - Unrestricted Purposive Interpretation Prevails" @default.
- W104819454 hasPublicationYear "2004" @default.
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