網絡研討會 - (課程編號 T0224C) CASE SHARING SERIES – (III) DISPOSAL OF PROPERTIES | |||||||||||
活動編號 |
Code T0224C (16 Sep 2024) | ||||||||||
活動重點 |
To cope with the latest tax development, we would like to share with you our insights on the tax cases of these topics in the coming four seminars:
The purpose of these seminars are to provide updates and insights on the principles of these tax cases, to share with you the decisions and implication from the property disposal cases, to provide insights on the penalty provisions levied in each of the selected tax cases and the interpretation of the relevant provisions in the Inland Revenue Ordinance (“IRO”).
In view of the “profits arising from disposal of properties”, one may find it questionable to determine if the profit is chargeable to Hong Kong Profits Tax. On one hand, there is no capital gain tax in Hong Kong. If the property is a capital asset, profit from disposal will not be subject to tax. On the other hand, profit from disposal can be chargeable to tax if the disposal of property is in trading nature. In this seminar, the speaker will share his observations on the selected tax cases about disposal of properties and our insights from these tax cases. Content outline
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講者 |
Mr. Wilson Cheng Partner, Tax Leader, Hong Kong and Macau, EY
Wilson is the Tax Leader of Hong Kong and Macau in EY, as well as the Greater China Tax Controversy Co-Leader and Hong Kong Tax Controversy Leader, with 20 years of Hong Kong corporate tax and transaction tax experiences. He provides tax advisory and compliance services to conglomerates, listed companies as well as US and European-based multinational corporations.
His tax experiences include group structure rationalization, tax due diligence review, pre-acquisition tax structuring advice, cross-border transaction planning and compliance, IPO review and restructuring as well as tax accounting advice. He has extensive experience in dealing with Hong Kong tax authorities, for example, assisting corporations in settling prolonged tax disputes on contentious tax issues. More recently, he advised his clients on tax efficient procurement model and structure, withholding tax planning, as well as the application of tax resident certificate for tax treaties between Hong Kong and overseas jurisdictions.
Wilson regularly contributes tax technical articles to newspapers and technical journals and is a frequent speaker at tax seminars organized by various professional bodies in Hong Kong. He also serves as the Committee Member of Association of Chartered Certified Accountants (ACCA) Hong Kong and is the co-chairman of the taxation sub-committee of ACCA Hong Kong from 2018/19 to 2021/22 and 2023/24. From 2012/13 to 2015/16, he was the Council Member of the Taxation Institute of Hong Kong and was the founding organizer of CTA Conference in Hong Kong.
Ms. Jacqueline Chow Executive Director, Tax Controversy Services, EY
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日期 |
2024-09-16 | ||||||||||
時間 |
06:30 PM - 08:00 PM | ||||||||||
地點 |
Zoom直播 | ||||||||||
語言 |
廣東話 | ||||||||||
CPD時數 |
1.5 小時 | ||||||||||
費用 |
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*正式會員包括資深會員、普通會員及境外會員。 | |||||||||||
報名時間已過
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