培訓課程及研討會
網絡研討會 - (課程編號 T0224B) CASE SHARING SERIES – (II) SALARIES TAX
活動編號
Code T0224B (6 Sep 2024)
活動重點

Due to unforeseen circumstances, we have had to postpone the tax seminar (Topic: CASE SHARING SERIES – (II) SALARIES TAX; Course Code 課程編號: T0224B) originally scheduled on 19 August 2024 to 6 September 2024.

 

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:

  1. Profits Tax
  2. Salaries Tax
  3. Disposal of properties
  4. Tax penalty on Board of Review and prosecution cases

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”).

 

Individual taxpayers may receive benefits like bonus, share option gains, ex-gratia payment, etc. in addition to employment income during or upon termination of their employment.

The Board of Review has laid down judgements among the above-mentioned benefits.  In this seminar, the speaker will share his observations on some selected tax cases on the latest development of some Hong Kong Salaries Tax issues. 

Content outline

  1. A brief overview of Hong Kong Salaries Tax
  2. Current trend of disputed Salaries Tax cases
  3. Salaries Tax case sharing – Board of Review case sharing
    - A brief introduction of the background of the tax cases
    - Analysis of the principles of tax cases
    - Insights of the tax cases

 

下載宣傳單張

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.

日期
2024-09-06
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
正式會員* HK $150
附屬會員 HK $150
學生會員 HK $150
正式會員之僱員 HK $150
非會員 HK $250
*正式會員包括資深會員、普通會員及境外會員。
報名