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e20221012 Hong Kong Tax updates 2022

Programme Code:
12 October 2023 (Thursday)

Mr. Patrick Kwong, Executive Director, Tax & Business Advisory Services, EY

Ms. Kathy Kun, Director, Tax & Business Advisory Services, EY

Live webinar
Proficiency Level:
Intermediate Level
CPD Hours:
Event Categories:


Please be reminded that this is an e-seminar which can be accessed anytime to obtain the CPD hours.

This seminar will cover the latest developments in Hong Kong tax legislation and tax cases in the past year. The speakers will share with the participants their insights on these developments and their implications on their businesses.

Seminar highlights

  • Legislative developments:

          – The proposed refined foreign source income exemption (FSIE) regime

          – Tax concession for shipping-related activities

          – Proposed tax concession for family-owned investment holding vehicles

  • Case law development:

Newfair Holdings Limited v Commissioner of Inland Revenuewhether booked trading profits are subject to Hong Kong profits tax?

John Wiley & Sons UK2 LLP and Wiley International LLC v Collector of Stamp Revenuewhether limited liability partnerships, not having “issued share capital” like that of a company with limited liability, are entitled to intra-group stamp duty relief?

Heath Brian Zarin v CIRwhether bonus shares received upon termination of employment and per diem for post-employment assistance to former employer subject to Hong Kong salaries tax?

CIR v Patrick Lo Wa Ming Patrickwhat is the appropriate method of apportionment for calculating exempted income for the purposes of section 8(1A)(c)?

No CPD hours will be granted if you have already attended the live webinar on 12 October 2022.

Speaker Profile

Mr. Patrick Kwong has more than 40 years of tax experience advising clients across various industries and sectors. He is a past president and a member of the Advisory Board of the Taxation Institute of Hong Kong. Patrick is also a member of the Joint Liaison Committee on Taxation, which is a forum for discussion between revenue officials, legislators, tax practitioners and other relevant bodies on tax related technical matters and legislation. Patrick is a regular speaker at tax seminars and conferences and has authored a number of tax articles published in various professional journals and magazines.

Kathy is a Director of the National Tax Centre of EY with over 15 years of experience. She is responsible for developing and updating tax training materials, as well as conducting internal tax training courses. She is a frequent speaker at tax seminars and is one of the authors of the Firm’s tax client publications.