Attribution and the Fraud Exception
Lloyd's Maritime and Commercial Law Quarterly, Vol. 14, 2015
University of Hong Kong Faculty of Law Research Paper No. 2015/005
8 Pages Posted: 22 Mar 2015 Last revised: 17 Apr 2015
Date Written: August 29, 2014
Abstract
This note which appeared in [2015] LMCLQ 14 critically examines Moulin Global Eyecare Trading Ltd v The Commissioner of Inland Revenue [2014] HKEC 419, the most important decision on corporate attribution by the Hong Kong Court of Final Appeal.
Suggested Citation: Suggested Citation
Lim, Ernest, Attribution and the Fraud Exception (August 29, 2014). Lloyd's Maritime and Commercial Law Quarterly, Vol. 14, 2015, University of Hong Kong Faculty of Law Research Paper No. 2015/005, Available at SSRN: https://ssrn.com/abstract=2581790
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