[2022] NZCAA 01 (28 February 2022) [pdf, 338 KB]
...Collector of Customs (Northern Region) [54] T h e Adidas decision concerned circumstances similar to the present case, in that the appellant was a wholly owned subsidiary of an overseas corporate. The appellant had an exclusive right to use the offshore corporate's intellectual property to manufacture and then sell those products in New Zealand. The licence agreement did not oblige the New Zealand subsidiary to pay royalties, but it did so. The Court took the view the products...