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
Description

E-seminar outline: 

In this seminar, speakers from 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

Chair:

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

Speaker:

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
Senior Assessor (Special Duties), Inland Revenue Department

Ms. Chan is the Senior Assessor (Special Duties) of the Hong Kong Inland Revenue Department.  She is mainly engaged in legislative amendment works and has handled a number of amendment bills including preferential regimes for corporate treasury centres, aircraft lessors and leasing managers, two-tiered profits tax rates and enhanced tax deduction for qualifying R&D activities.  She is a member of HKICPA.

 

Enrolment

Preview

Event Date
Date / Time CPD hours Notes
27 Sep 2018 (19:00 - 20:30) 1.5 *** Warning: This e-learning session will expire in 63 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 Aug 2019 (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.