[2022] NZCAA 01 (28 February 2022) [pdf, 338 KB]
...them; [6.3] the parent company directs the Appellant's importing and sales operations; [6.4] the Appellant could not procure its products without paying the royalty payments. [7] The decision also said it rejected the Appellant's claim the royalty payments were for the use of the parent company's intellectual property concerning the operation of the New Zealand business. [8] On this basis the decision concluded: [8.1] the royalty payments were related to the...