Update on revised Departmental Interpretation and Practice Notes (DIPNs):

What are the implications?

描述

Synopsis:

In the past few months, the Inland Revenue Department (“IRD”) revised several Departmental Interpretation and Practice Notes (“DIPN”) to update their assessing practice in view of certain new case law, Inland Revenue Ordinance provisions and accounting standards. Given the growth of digital businesses and recent international tax developments, the IRD also updated its view on the taxation of e-commerce transactions in Hong Kong.

In this webinar, experienced tax professionals from PwC will provide an update on the following selected revised DIPNs on profits tax and share their insights on the practical tax issues surrounding these revisions:

• DIPN No. 1 – Computing assessable profits, revenue recognition and measurement of inventories or stock
• DIPN No. 22 – Taxation of royalties and other income from intellectual properties
• DIPN No. 39 – Digital economy, electronic commerce and digital assets
• DIPN No. 42 – Taxation on financial instruments and foreign exchange differences
• DPIN No. 49 – Profits tax deduction of capital expenditure on patent rights, rights to know-how and specified intellectual property rights

Speaker (s):
講者:

Gwenda Ho

Tax Partner, PwC Hong Kong

Gwenda Ho is the Immediate Past President of AWAHK. She is also a Partner of PwC Hong Kong’s corporate tax practice, leading the technology, media and telecommunications sectors, with over 20 years of experience in providing Hong Kong and international tax consulting services to local, regional and multinational clients. She has been involved in providing comments on recent tax bills, and currently serves as a member of the Taxation Faculty Executive Committee of the Hong Kong Institute of Certified Public Accountants.

Ricky Chow

Tax Partner, PwC Hong Kong

Ricky Chow is a tax partner with PwC Hong Kong. Over the last 15 years, Ricky has been focusing on providing various kinds of Hong Kong and international tax consultation advice as well as involved in tax planning and tax structuring work for companies with cross-border transactions. He serves a wide range of clients including multi-national corporations and PRC enterprises mainly in the retail and consumer and industrial product industries. He is also a frequent public speaker and contributor of articles in tax journals.

Date:

日期:

16 November 2020 (Monday)

2020年11月16日 (星期一)

Time:

時間:

7:00 pm – 8:30 pm

晚上7:00 –晚上8:30

Format:

授課形式:

Webinar

網路研討會

Language:

語言:

Cantonese

廣東話授課

CPD Hour:

CPD 時數：

1.5 Hours

1.5 小時

Fee:

費用:

HK$100 for SCAA member/affiliate/member’s staff ; HK$150 for non-member

華師正式會員/ 附屬會員/ 正式會員之僱員，每位HK$100; 非會員，每位HK$150

Enrolment:

報名:

If you are interested in joining the seminar, please click here to register.

如有興趣參與此網路研討會，請按此報名。

Remarks:

備註:

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Enquiry:

查詢:

The Association of Women Accountants:

Tel 電話：2522 7605

Email 電郵：info@awahk.hk