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Bradford College award ceremony celebrates more than 100 students | Bradford Telegraph and Argus

Bradford College award ceremony celebrates more than 100 students | Bradford Telegraph and Argus
thetelegraphandargus.co.uk - get the latest breaking news, showbiz & celebrity photos, sport news & rumours, viral videos and top stories from thetelegraphandargus.co.uk Daily Mail and Mail on Sunday newspapers.

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Court affirms need for unsatisfied tax claim to use tax gathering defence

It is trite law that the Hong Kong courts will not enforce a foreign arbitral award if it amounts to indirect enforcement of foreign laws. In the context of tax law, a defence known as the 'tax gathering' defence exists, under which a foreign award will not be enforced if it would, in effect, help foreign states to collect taxes. However, the requirements of this defence have been unclear. Now, a recent case has affirmed that an unsatisfied tax claim is a prerequisite for the tax gathering defence. ....

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