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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

Ernest Lim

National University of Singapore (NUS) - Faculty of Law

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

Lim, Ernest mname, 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

Ernest Lim (Contact Author)

National University of Singapore (NUS) - Faculty of Law ( email )

469G Bukit Timah Road
Eu Tong Sen Building
Singapore, 259776
Singapore

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