Past Seminars / Events
Programme Code : 20180614
Event Date : 14 June 2018 (Thursday)
Time : 12:45pm-1:45pm (12:15pm registration)
Venue : EY – Hong Kong, Room 2201, 22/F., CITIC Tower, 1 Tim Mei Avenue, Central, Hong Kong
Speakers : Eugene Yeung, John Chan, Raymond Wong
Language : Cantonese (Materials in English)
CPD Credit : 1 hrs
Proficiency Level : Advanced Level
Fee : HK $ 120 for TIHK member / student
HK $ 150 for Non-member
HK $ 150 for members of organizations of CPD Alliance

Against the backdrop of Action 6 on preventing treaty abuse of the OECD/G20's Base Erosion & Profit Shifting (BEPS) project, tax authorities around the globe have been more focusing on scrutinising treaty benefit claims in recent years. Hong Kong taxpayers wishing to enjoy a benefit under a Hong Kong tax treaty need to be prepared for the potential challenges from the tax administrations in respect of satisfying the requirements on tax residency, beneficial ownership and commercial substance, etc. Some jurisdictions, such as China and Indonesia, have introduced their own domestic rules on assessing treaty benefit claims. However, uncertainties may arise as to how such domestic rules should be interpreted and applied in practice. In this "Lunch & Learn" seminar, a panel of experienced international tax practitioners and in-house tax professionals will share their insights and practical experiences in making treaty benefit claims in different jurisdictions and other related issues that need to be considered when claiming a treaty benefit.