培訓課程及研討會
實體研討會 - (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:

  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”).

 

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

  1. A brief introduction of the relevant Hong Kong Profits Tax law on property disposal
  2. Typical tax issues relating to property transactions
  3. Disposal of property case sharing
    - A brief introduction of the background of the tax cases
    - Analysis of the principles of tax cases
    - Insights of the tax cases

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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.

日期
2024-09-16
時間
06:30 PM - 08:00 PM
地點
香港華人會計師公會 (香港灣仔駱克道88號6樓)
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