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The IRDs latest views on various tax issues and treaty application.pdf
The annual meeting between the Inland Revenue Department (IRD) and the Hong Kong Institute of Certified Public Accountants provides a platform for tax professionals to have a direct dialogue with the IRD to gain a better understanding of the IRD's latest views and assessing practice on various tax issues.
In this seminar, the speaker will talk about the key tax issues discussed in the 2014 annual meeting including: the source rules for dividend income, taxation of Hong Kong investment fund advisors/managers and the more stringent assessment of Hong Kong tax residency status for treaty purpose. In addition to the issues discussed in the 2014 annual meeting, the speaker will also talk about issues that taxpayers need to be aware of for the upcoming 2014/15 profits tax filing.