Event Information
Event code ESEMTF00101 e-Learning Language English
Event name Proposed Enhanced Tax Deductions for Certain Expenditures Incurred in Research and Development Activities (audio archive session)
CPD hours 1.5
Contact 2287 7381 for payment & enrolment status or 2287 7367 for course information

E-seminar outline: 

In this seminar, speakers from the Inland Revenue Department would walk you through:

  1. The Tax Deduction Regime
  2. Details of Deduction Rules
  3. Qualifying research and development ("R&D") Activity – Key Concepts and Illustrations
  4. Future Implementation
  5. Examples relating to R&D Activity



Mr. KK So
Chair, Institute's Taxation Faculty Executive Committee, and Partner - Tax Services, PwC


Mr. Brian CHIU Kwok-kit, JP
Deputy Commissioner (Technical), Inland Revenue Department

Mr. Chiu is now the Deputy Commissioner (Technical) of the Hong Kong Inland Revenue Department. His present portfolio includes tax treaties, transfer pricing, tax appeals, technical research and advance ruling.  He is the head of the Hong Kong delegation in a number of tax treaty negotiations, having overall responsibility of the work of the Tax Treaty Section.

He is currently engaged in the work relating to AEOI, BEPS and other technical legislative amendments (including the framework of enhanced tax deduction for qualifying R&D activities).  He is a member of ACCA, HKICPA, ICAEW, CPA(Aust) and TIHK.

Ms. Michelle CHAN Shun-mei
Chief Assessor (Special Duties), Inland Revenue Department

Ms. Chan currently holds the post of Chief Assessor (Profits Tax) in the Inland Revenue Department and is responsible for the overall management of a division in Unit 1, which deals with tax affairs of corporate taxpayers.  In the past, she handled a number of amendment bills including super tax deduction for qualifying R&D activities.  She is a member of HKICPA.




Event Date
Date / Time CPD hours Notes
27 Sep 2018 (19:00 - 20:30) 1.5 *** Warning: This e-learning session will expire in 160 day(s) ***
Fee Information
Type Fee (HKD)
Enrolment Taxation Faculty Member 120.00
HKICPA member or student; and IA/ HKIAAT’s member 150.00
Non-member 330.00
Enrolment Date
Enrolment from 28 Feb 2019 (00:00) to 27 Feb 2020 (23:59)
Full Hot and limited seat Promotion
Closed e-Learning Continuing Education Fund
Support programme: Five percent of seats at selected CPD events are available free of charge to members who are unemployed, not working and planning to rejoin the workforce. The Institute reserves the right to select which CPD events are applicable to this offer.