Attribution and the Fraud Exception
Lloyd's Maritime and Commercial Law Quarterly, Vol. 14, 2015
8 Pages Posted: 22 Mar 2015 Last revised: 17 Apr 2015
Date Written: August 29, 2014
This note which appeared in  LMCLQ 14 critically examines Moulin Global Eyecare Trading Ltd v The Commissioner of Inland Revenue  HKEC 419, the most important decision on corporate attribution by the Hong Kong Court of Final Appeal.
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