Example sentences of "[adv] [coord] [verb] from [noun] " in BNC.
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| 1 | These factors were : ( 1 ) its organisation which acquired the films and the exclusive overseas rights therein was in Hong Kong ; ( 2 ) its sales organisation was in Hong Kong ; ( 3 ) the representatives who were sent abroad were part of the Hong Kong sales organisation ; ( 4 ) the sub-licences were drawn up in Hong Kong , according to Hong Kong law , and were dispatched from Hong Kong ; ( 5 ) the films were either delivered in or dispatched from Hong Kong ; ( 6 ) the films at the expiry of the sub-licence period had to be returned to Hong Kong or were destroyed ; and ( 7 ) payments for the grant of the sub-licences were received in Hong Kong . |
| 2 | The commissioner confirmed the assessments , but the Board of Review allowed the taxpayer 's appeal , holding that those profits did not arise in or derive from Hong Kong . |
| 3 | and Kaplan J. ) [ 1991 ] 2 H.K.L.R. 215 given on 15 March 1991 allowing an appeal by the taxpayer , HK-TVB International Ltd. , from the order of Godfrey J. made on 9 April 1990 in the High Court whereby he had allowed an appeal by the commissioner by way of case stated from the decision of the Board of Review that the relevant profits for the years of assessment 1980–81 to 1983–84 inclusive did not arise in or derive from Hong Kong from a trade or business carried on by the taxpayer in Hong Kong . |
| 4 | The question of law for the opinion of the High Court stated by the Board of Review was whether , on the facts agreed and proved , the relevant profits for the years of assessment in question did not arise in or derive from Hong Kong from a trade or business carried on by the taxpayer in Hong Kong . |
| 5 | Godfrey J. answered the question by concluding that the Board of Review were incorrect in law in holding that the relevant profits did not arise in or derive from Hong Kong . |
| 6 | This Board rejected both these submissions and held that the profits did not arise in or derive from Hong Kong . |
| 7 | In the Hang Seng Bank case [ 1991 ] 1 A.C. 206 the two transactions which threw up the profit , namely the purchase and resale of the certificates of deposit , both took place outside Hong Kong and this Board held that the profits did not arise in or derive from Hong Kong , notwithstanding the fact that all the instructions to buy and sell originated in Hong Kong and that there was no independent branch office interposed between the head office in Hong Kong and the following transactions . |
| 8 | S 2 of the Ordinance provided that ‘ profits arising in or derived from Hong Kong ’ should include ‘ all business transacted in Hong Kong , whether directly or through an agent ’ . |
| 9 | The taxpayer 's profits from its sub-licensing transactions for the years of assessment 1980–81 to 1983–84 were assessed to profits tax under section 14 of the Inland Revenue Ordinance as profits arising in or derived from Hong Kong within the meaning of section 2(1) of the Ordinance . |
| 10 | Held , allowing the appeal , that in determining the place in which the gross profit from a transaction arose or from which it derived the proper approach was to ascertain the operations that produced the relevant profits and where they took place ; that the relevant business of the taxpayer , the exploitation of film rights exercisable outside Hong Kong , did not amount to the provision of a service or the exploitation of property rights overseas , but was carried on in Hong Kong , and in the absence of any financial interest in the subsequent exercise of the rights , the fact that they were exercisable only overseas was irrelevant ; and that , therefore , the taxpayer 's profits from granting sub-licenses during the relevant years of assessment had arisen in or derived from Hong Kong , and under section 14 of the Inland Revenue Ordinance the taxpayer was liable to profits tax thereon ( post , pp. 444G–H , 445E , G–H , 446E–G ) . |
| 11 | The issue in this appeal is whether profits accruing to the taxpayer company , HK-TVB International Ltd. in the four years of assessment 1980–81 to 1983–84 arose in or derived from Hong Kong . |
| 12 | ‘ Subject to the provisions of this Ordinance , profits tax shall be charged for each year of assessment at the standard rate on every person carrying on a trade , profession or business in Hong Kong in respect of his assessable profits arising in or derived from Hong Kong for that year from such trade , profession or business ( excluding profits arising from the sale of capital assets ) as ascertained in accordance with this Part . |
| 13 | ‘ Profits arising in or derived from Hong Kong ’ for the purposes of Part IV shall , without in any way limiting the meaning of the term , include all profits from business transacted in Hong Kong , whether directly or through an agent . |
| 14 | The issue in Commissioner of Inland Revenue v. Hang Seng Bank Ltd. [ 1991 ] 1 A.C. 306 was also whether certain profits accruing to a company trading in Hong Kong arose in or derived from Hong Kong , but the facts were somewhat different . |
| 15 | Further their Lordships have no doubt that when Lord Bridge , after quoting the guiding principle , gave certain examples he was not intending thereby to lay down an exhaustive list of tests to be applied in all cases in determining whether or not profits arose in or derived from Hong Kong . |
| 16 | Their Lordships therefore consider that the profits accruing to the taxpayer on the grant of sub-licences during the relevant years of assessment arose in or derived from Hong Kong and as such were subject to profits tax under section 14 . |
| 17 | In the light of that decision the Court of Appeal , in a short judgment , concluded that the taxpayer 's rights from their sub-licensing operations neither arose in nor derived from Hong Kong . |
| 18 | We went in and looked from room to room . |
| 19 | Systemic steroids were given to 14 ( 41% ) of the 34 patients managed in and discharged from accident and emergency departments and 116 ( 52% ) of the 225 patients admitted to hospital ( table II ) . |
| 20 | We go in and move from room to room . |
| 21 | Components that were made in and shipped from Malaysia a few days earlier are then shipped back ’ . |
| 22 | It jumped the fence lower down and disappeared from sight . |
| 23 | Joe tapped his fingertips together and looked from face to face . |
| 24 | Put both feet almost together and jump from side to side . |
| 25 | The collected eggs are reburied at the headquarters of the maleo reserve at Panau and left to incubate naturally but protected from predators . |
| 26 | In a theatre he frequently took refuge in a lavatory — not to solve his omnipresent bowel problems necessarily but to escape from autograph-hunters . |
| 27 | It will all depend on the choice to be made by the national legislatures , and in the case of countries which make the third choice the employee 's option not to transfer may give the worker no more than he or she already has under the Mikkelsen doctrine i.e. the option of going over or resigning from employment with the transferor . |
| 28 | In the end , too , it was the Japanese that turned out to be most amenable to the idea of throwing away and starting from scratch ; which is what Taos does . |
| 29 | In the end , too , it was the Japanese that turned out to be most amenable to the idea of throwing away and starting from scratch ; which is what Taos does . |
| 30 | Ten years ago it was full of Italians , who , when the Hispanics moved in , drove through and shot from car windows . |