Description
Important Notes:
1. A fee of HK$50 will be applied for members who wish to obtain a CPD certificate.
2. The total CPD hour is 1.5 hours, the certificate is awarded based on attendance duration. In case of any dispute, the association reserves the right of final decision.
3. Physical attendance is prior for AEP and TIHK CTA members.
4. Online attendance is both available for AEP and TIHK members, and non-member. HK$180 technical fee will be collected for virtual meeting arrangement with real-time Chinese translation.
5. Limited seats are available on a “First come, first served” basis. Any additional enrolments will be arranged to join the seminar virtually, and you will be notified accordingly. In case of any dispute, the association reserves the right of final decision.
6. Tencent Meeting is the online platform for this webinar, participant is required to sign up an account before joining the meeting by Website or Mobile App.
Introduction:
Hong Kong has entered a new chapter in international taxation with the enactment of the Inland Revenue (Amendment) (Minimum Tax for Multinational Enterprise Groups) Ordinance 2025 on 6 June 2025. The Ordinance implements both the OECD’s global minimum tax (GloBE Rules) and Hong Kong’s domestic minimum top-up tax (HKMTT), fundamentally impacting how multinational enterprises with an annual consolidated revenue of €750M or above in at least two of the four fiscal years preceding the tested fiscal year be taxed in Hong Kong.
It is the lnstitute’s great honor to have invited Mr. Benjamin Chan, JP, as our guest speaker to share his first-person perspective towards this long-awaited Ordinance. This is an informative and engaging hybrid tax seminar designed to help you navigate the complexities of the regulations.