Past Seminars / Events
Programme Code : 20180423
Event Date : 23 April 2018 (Monday)
Time : 12:45pm - 1:45pm
Venue : PwC Executive Conference Center, 21/F, Edinburgh Tower, The Landmark, 15 Queen’s Road, Central, HK
Speakers : Ms Cherry Lam, Mr Edwin Bin, Mr Parken Tai
Language : Cantonese
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

With increased globalisation and the implementation of Base Erosion & Profit Shifting (BEPS) package in various jurisdictions, the concept of Permanent Establishment (PE) has gained significant importance due to its direct impact on the tax revenue of the affected jurisdictions. The issue of whether there exists a PE or not, and if yes, how much profit should be attributed to it, is becoming an increasingly challenging issue in tax compliance and tax risk management. Expanded manner of treating activities to allege the presence of a PE by tax authorities has created uncertainties and new challenges to Hong Kong businesses. The recent developments in taxing PE under the implementation of BEPS package in overseas jurisdictions also has significant implications on the sustainability of the offshore regime in Hong Kong and impacts on the IRD's approach and stance with respect to offshore claims. 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 dealing with PE related issues in different jurisdictions and how the recent developments in taxing PE affect their way of doing business.