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PRODID:-//The Taxation Institute of Hong Kong - ECPv5.0.0.1//NONSGML v1.0//EN
CALSCALE:GREGORIAN
METHOD:PUBLISH
X-WR-CALNAME:The Taxation Institute of Hong Kong
X-ORIGINAL-URL:https://www.tihk.org.hk
X-WR-CALDESC:Events for The Taxation Institute of Hong Kong
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TZID:Asia/Hong_Kong
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TZOFFSETFROM:+0800
TZOFFSETTO:+0800
TZNAME:HKT
DTSTART:20210101T000000
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BEGIN:VEVENT
DTSTART;TZID=Asia/Hong_Kong:20210608T180000
DTEND;TZID=Asia/Hong_Kong:20210608T193000
DTSTAMP:20260606T031312
CREATED:20210409T101054Z
LAST-MODIFIED:20210415T073734Z
UID:551135-1623175200-1623180600@www.tihk.org.hk
SUMMARY:20210608 Hong Kong Tax Updates 2021
DESCRIPTION:This seminar will cover the latest developments in Hong Kong tax legislation\, tax cases and revenue practices in the past year. The speakers will share with the participants their insights on these developments and their implications on their businesses. \nSeminar highlights \n\nLegislative developments:\n\nNew tax incentives for qualifying ship leasing businesses and insurance-related businesses\nProposed codification of the interim assessing practice as regards court-free amalgamations\nProposed tax concessions for carried interest distributed by eligible private equity funds operating in Hong Kong\n\n\nCase law development:\n\nChina Mobile Hong Kong Company Limited v CIR – whether upfront spectrum utilisation fee is tax deductible?\nBoard of review decision D7/19 – whether royalties paid under a sale-and-license back arrangement are tax deductible under the general deduction provision and/or anti-avoidance provisions? Whether a tax treaty provision overrides the relevant provisions contained in the IRO?\n\n\nRevenue practices update:\n\nChange of the IRD’s practice as regards the taxation of digital businesses under DIPN 39\nInteraction of accounting standards HKFRS 15 Revenue from Contracts with Customers and HKFRS 16 Leases with the tax legislation\nRevised source rules for royalties in respect of acquired intellectual property rights\n\n\n\n
URL:https://www.tihk.org.hk/event/20210608/
LOCATION:Live webinar
CATEGORIES:Seminar,Webinar
ATTACH;FMTTYPE=image/png:https://www.tihk.org.hk/wp-content/uploads/2021/04/20210608-for-website.png
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