No refund of tax paid due to fraudulent conduct o... | KPMG | CN

No refund of tax paid due to fraudulent conduct of directors

No refund of tax paid due to fraudulent conduct o...

Hong Kong Tax Alert - Issue 10, May 2014   The Court of Final Appeal clarifies the rules of attribution of directors’ knowledge to a company and their application to a claim by liquidators against over-assessed tax based on fraudulently prepared financial accounts and tax returns.

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