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20220531 BEPS 2.0 Pillar 2 – Issues for applying the global minimum tax for Hong Kong businesses

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Programme Code:
20220531
Date:
31 May 2022 (Tuesday)
Time:
6:30 pm - 8:00 pm
Speakers:

Ms Anita Tsang, Director, Tax Policy and Knowledge Management, KPMG

Mr Alan Lau, Manager, Tax Policy and Knowledge Management, KPMG

Language:
Cantonese
Venue:
Live webinar
Proficiency Level:
Advanced Level
Fee:
$150 – $200
CPD Hours:
1.5
Seat:
100
Event Categories:
,
Application Form:
20220531 Enrollment form

Description

(Subsequent to the release of the GloBE Model Rules in December last year for implementing the 15% global minimum tax, the OECD issued the detailed Commentary and Illustrative Examples on the GloBE Rules in March 2022 to provide comprehensive technical guidance on the interpretation and application of the GloBE rules. The lengthy Commentary includes elaboration on each article of the GloBE Rules whereas the Illustrative Examples provide examples on selected articles of the GloBE Rules. In this webinar, the speakers will:

  1. Discuss the common issues for applying the GloBE Rules relevant to the businesses in Hong Kong, taking into account the guidance in the Commentary, including:
  • deferred tax attributes and effective tax rate calculation;
  • treatment of losses;
  • excluded dividends and excluded equity gains; and
  • holding structures with minority-owned entities, joint ventures or minority interests, and
  • Special issues for shipping leasing and aviation businesses
  1. Discuss a list of other issues clarified in the Commentary
  2. Highlight some of the remaining uncertain areas

 

Speaker Profile

Ms Anita Tsang, Director, Tax Policy and Knowledge Management, KPMG

Anita has over 15 years of experience in Hong Kong and international taxation. Before joining KPMG as a Tax Technical Director, Anita worked in the Tax Services Team at Arthur Andersen and the National Tax Policy Team at PricewaterhouseCoopers. Anita is currently a Board of Review member.

Anita has been actively engaged in studying and providing recommendations on various Hong Kong and international tax policies and issues in her capacity as a Tax Technical Director and members of the Tax Committees of various professional bodies. Her other roles include providing in-house tax technical support and training at KPMG as well as producing the firm’s tax publications. Anita is a regular speaker of tax seminars.

Anita is a Council Member, Co-Chairman of the Tax Policy Committee and Vice-Chairman of the International Tax Committee of the Taxation Institute of Hong Kong, a member of the Tax Sub-committee of ACCA Hong Kong and a Fellow Member of HKICPA.

Mr Alan Lau, Manager, Tax Policy and Knowledge Management, KPMG

Alan is a tax manager in Tax Policy and Knowledge Management Team at KPMG.  Before joining KPMG, Alan worked in the Financial Services Tax Team at PricewaterhouseCoopers.

Alan is involved in providing in-house tax technical support, producing tax publications and providing recommendations on Hong Kong tax policies at KPMG.  In addition, during his time at PricewaterhouseCoopers, Alan mainly provides tax compliance and consulting services in respect of Hong Kong profits tax and Hong Kong stamp duty to various clients within the financial services sector including retail and investment banks, insurance companies, exchange and securities houses, etc.

Alan holds a bachelor degree in Professional Accountancy and is also a fellow member of HKICPA.

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