List of published Board of Review cases (Brief description from Board of Review's official website. List may not be exhaustive. It's for deep source-of-profit studying):
D2/16 [LINK] - Volume 31 Second Supplement
- locality of profits – double taxation – sections 2, 14 and 68(4) of Inland Revenue Ordinance
D4/15 [LINK] - Volume 30 Third Supplement
- locality of profits –sections 2(1), 14(1) and 68(9) of the Inland Revenue Ordinance (Chapter 112)
D28/14 [LINK] - Volume 30 Second Supplement
- source of profits – sections 2(1) and 14(1) of the Inland Revenue Ordinance
D25/14 [LINK] - Volume 30 First Supplement
- appellant company acting as ‘middleman’ between two foreign companies – substantial trade activities performed by common staff of the foreign companies outside Hong Kong – whether profits derived assessable to profits tax in Hong Kong – sections 2(1), 14(1) and 68(c) of the Inland Revenue Ordinance (Chapter 112) [Decision in Chinese]
D19/14 [LINK] - Volume 30
- operation generating profits – whether manufacturing is part of the appellant’s operation – section 14 of the Inland Revenue Ordinance (‘IRO’)
D32/12 [LINK] - Volume 27 Second Supplement
- source – interest income – gain on trading of offshore securities/derivatives/held-to-maturity debt securities – unrealized gain on overseas investments – gain on disposal of available-for-sale securities – whether long term investment – section 14(1) of the Inland Revenue Ordinance (‘the IRO’).
D1/12 [LINK] - Volume 27
- extension of time – source of profits – deductibility of expenses – sections 2, 14(1), 16(1), 59, 61, 64, 66 and 68 of the Inland Revenue Ordinance (‘the Ordinance’)
D31/11 [LINK] - Volume 26 Third Supplement
- assessable profits – whether Taxpayer carried on business in Hong Kong – whether profits arose in or derived from Hong Kong – sections 2(1) and 14(1) of the Inland Revenue Ordinance (‘IRO’). (Corrigendum on the last page of the decision)
D38/11 [LINK] - Volume 26 Third Supplement
- source of profits – sections 2, 14(1), 59, 66(1), 66(3), 68(4) and 68(7) of the Inland Revenue Ordinance (‘the Ordinance’)
D8/11 [LINK] - Volume 26
- consultancy income – source of profits – sections 14(1) & 68(4) of Inland Revenue Ordinance (‘IRO’)
D19/09 [LINK] - Volume 24 First Supplement
- offshore profits claimed – whether arrangement with Mainland subsidiary one of processing or sale and purchase – 50:50 apportionment – depreciation allowance in respect of offshore plant and machinery – ss 14, 16, 16G, 18, 39B, 39E and 70A of the Inland Revenue Ordinance (‘IRO’) – Departmental Interpretation and Practice Notes No 21 (‘DIPN 21’)
D51/08 [LINK] - Volume 24
- source of profits – Taxpayer paid processing charges to Mainland factory for the manufacture of products – did profits arise partly in Hong Kong and partly in the Mainland – apportionment of profits – deductions for expenditure on prescribed fixed assets – ss 14 and 16G of the Inland Revenue Ordinance (‘IRO’) – Departmental Interpretation and Practice Note (‘DIPN’) Nos. 15 and 21
D42/08 [LINK] - Volume 23 Third Supplement
- source - joint venture factory outside Hong Kong - ss 2, 14(1), 66(1) & (3), 68(4) & (7) of the Inland Revenue Ordinance (‘IRO’)
D18/08 [LINK] - Volume 23 First Supplement
- whether or not "offshore" profits — s 68 (4) of the Inland Revenue Ordinance ("IRO") — guiding principle on whether profits are of Hong Kong source and therefore taxable or of foreign source and therefore not taxable
D16/08 [LINK] - Volume 23 First Supplement
- source of profits — s 14(1) of the Inland Revenue Ordinance ("IRO"). [Decision in Chinese]
D54/06 [LINK] - Volume 21 Third Supplement
- source of income — garment manufacturing — procurement fees — whether artificial and fictitious — whether deductible
D36/06 [LINK] - Volume 21 Second Supplement
- manufacturing profits — locality of service income — concession on apportionment of profits — ss 2, 14(1), 66(1), 66(3) and 68(4) of the Inland Revenue Ordinance ("IRO") — DIPN21
D43/06 [LINK] - Volume 21 Second Supplement
- processing done by wholly owned subsidiary in PRC — agency relationship — contract processing or import processing — apportionment of profits — s 14 of the Inland Revenue Ordinance ("IRO")
D24/06 [LINK] - Volume 21 First Supplement
D10/06 [LINK] - Volume 21
- sources of the trading profits and commission income — whether the "profits arising in or derived from" Hong Kong - claim for deduction of expenses related to the dismissal of a director — whether the expenditure incurred "in the production of profits" — the validity of additional assessments - whether the additional assessments involve "re-opening of any matter which has been determined on objection or appeal for the year" — application for leave to rely on further grounds — whether the proposed amendments are sufficiently intelligible with adequate particularity - ss 14(1), 16(1), 50, 60, 64(3)&(4), 66(3), 68(4), 68(9) and 70 of the Inland Revenue Ordinance ("IRO").