Example sentences of "carry [adv prt] [prep] hong " in BNC.
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| 1 | The profit-making activity of the sub-licensees was carried on outside Hong Kong but the grant of the sub-licences took place in Hong Kong where the taxpayer operated . |
| 2 | The taxpayer had carried on in Hong Kong the business of exploiting rights by granting sub-licences to overseas customers . |
| 3 | 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 ) . |
| 4 | Thus the structure of the section presupposes that the profits of a business carried on in Hong Kong may accrue from different sources , some located within Hong Kong , others overseas . |
| 5 | On the commissioner 's submission the requirement of condition ( 3 ) would be otiose , since it would be sufficient to show that profits were earned by a business carried on in Hong Kong to make them taxable . |
| 6 | The relevant business of the taxpayer was the exploitation of film rights exercisable overseas and it was a business carried on in Hong Kong . |
| 7 | Although Godfrey J. correctly concluded that the operation of the taxpayer which generated the taxable profits was one carried on in Hong Kong he went too far in saying that a taxpayer must establish the existence of a profit-generating operation outside Hong Kong if he is to escape a charge to tax under section 14 . |
| 8 | The taxpayer sometimes also provided facilities for the duplication of films onto video cassettes and for dubbing , which was carried out in Hong Kong , and the cost was usually included in the sub-licence fee . |
| 9 | All the work in connection with these facilities was carried out in Hong Kong and the cost thereof was included in the sub-licence fee unless a customer asked specifically for a separate invoice . |