apostille notarisation certified true copy

Notarisation, Apostille & Legalisation

The terms “notarisation” and “apostille” are widely discussed amongst professionals, legal practitioners and the general public. However, do you really know what these terms mean? What sort of documents can be notarised and apostilled? And what is the process for notarisation and apostille? Besides, what does the term “legalisation” mean and what is the process […]

Aviation Fuel Supply v CIR

Aviation Fuel Supply v CIR: Capital Receipts & Gains Dispute

The charging provision of profits in Hong Kong, detailed in article 14 of the Inland Revenue Ordinance (IRO), might be considered as simple by ‘outsiders,’ it is far from straightforward, as the charging provision can be open to many different interpretations. As a result, even the most straightforward cases regarding capital receipts and gains can […]