會員論壇
網絡研討會 - Members forum - Consultation on Proposed Refinements to Hong Kong’s Foreign Source Income Exemption (FSIE) Regime for Passive Income
活動編號
Forum (13 July 2022)
活動重點

In October 2021, The European Union (EU) included Hong Kong in their watchlist on tax co-operation as it considered that the non-taxation of offshore passive income and the lack of requirement for the recipient companies to have substantial economic activities in Hong Kong might lead to situations of double non-taxation and exploitation of tax advantages by shell companies.

To avoid the negative impact on businesses if Hong Kong is blacklisted by the EU for tax purposes, the Government undertook to amend the Inland Revenue Ordinance (Cap. 112) (“IRO”) by the end of 2022 so as to bring the relevant tax arrangements in line with the prevailing international tax standards with effect from 1 January 2023.  The Government is introducing a bill into the Legislative Council. In the meantime, they have issued a Consultation Paper on this topic. 

 

The Taxation Committee is organizing a Forum to seek members' views before submitting our replies and suggestions.

 

AWAHK之會員及其僱員,報名時請選取“華師之友(優惠)”的身份登記,並輸入以下代碼:

 

優惠編碼:

機構名稱:

The Association of Women Accountants (Hong Kong)

香港女會計師協會

 

AWAHK2022

AWAHK

The Chinese Institute of Certified Public Accounts (Hong Kong Office)

中國註冊會計師協會 (香港)

CICPAHK2022

CICPA

講者

Ms Gwenda Ho
Tax Partner, PwC Hong Kong
 
Gwenda Ho is a Partner of PwC Hong Kong’s corporate tax practice, leading the technology, media and telecommunications sectors as well as the National Tax Policy Services in Hong Kong.  She has over 20 years of experience in providing Hong Kong and international tax consulting and compliance services to local, regional and multinational clients.  She has been actively involved in a number of tax due diligence, corporate restructuring, cross-border tax advisory, transfer pricing, tax investigations, IPO and blockchain / crypto-related projects.  She is a Past President of the Association of Women Accountants (Hong Kong), and currently serves as a member of the Taxation Faculty Executive Committee of HKICPA.

 

Ms Ada Ma, Partner 

Tax & Business Advisory Services, Ernst & Young, Hong Kong

 

Ada Ma is the Tax Partner of EY in Hong Kong focusing on tax and business advisory services. She has more than 14 years of experience in providing Hong Kong and Australia tax compliance and advisory projects for multinational and local corporations. Prior to joining the EY Hong Kong, Ada has served as a tax advisor to a range of clients from large multinational public companies to mid-size private companies in Australia. Ada has extensive experience in principal and global structuring planning, location and incentive studies, inbound and outbound investments, supply chain management, business integration and reorganization, operation review, offshore claim exercise and intellectual property licensing and planning.  Ada contributes tax technical articles to newspapers and technical journals as well as a frequent speaker at tax seminars organized by various professional bodies in Hong Kong.

日期
2022-07-13
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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