|Programme Code :||e20180723|
|Event Date :||23 July 2018 (Monday) - 23 July 2018 (Monday)|
|Speakers :||Ms. Cherry Lam, Partner, International Tax Services, EY|
|CPD Credit :||2 hrs|
|Proficiency Level :||Intermediate Level|
|Fee :||HK $ 150 for TIHK member / student|
Patent boxes, headquarters and treasury centres regimes are just a few of the preferential tax regimes in place in the Asia-Pacific region and around the world to attract internationally mobile activities and capital into a jurisdiction. Following the Action 5 final report on harmful tax practices of the OECD/G20's Base Erosion & Profit Shifting (BEPS) project, jurisdictions with preferential tax regimes are adjusting the eligibility criteria to these regimes to satisfy the reinforced international standards in this area (including the new “nexus approach” and other substance requirements) and comply with the conclusions set out in the context of the international review and monitoring of preferential tax regimes.
In this seminar, Cherry Lam of EY’s International Tax Services practice in Hong Kong will share her insights and practical experiences with preferential tax regimes in the Asia-Pacific region, and will reflect on the changes brought by BEPS Action 5 and the tension between the international pressures to eliminate harmful preferential tax regimes and the need to create a competitive tax landscape.
Cherry will also examine what the future holds in the evolving area of preferential tax regimes.
Cherry is a member of the Hong Kong Institute of Certified Public Accountants (HKICPA) and a fellow of the Association of Chartered Certified Accountants (ACCA) and the Taxation Institute of Hong Kong (TIHK). Cherry holds a degree in business administration from The Hong Kong University of Science and Technology.