Event Information
Event code ESEMTF00201 e-Learning Language English
Event name Transfer Pricing Series - Part 1: Arm’s Length Principle under Rule 1, Trading Stock and Intra-group Services (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 the Inland Revenue Department would walk you through:

  • A Glimpse of the Changes and the Coming Changes
  • The Inland Revenue Amendment (No. 6) Ordinance 2018
  • Introduction to Rule 1
  • Application of Rule 1
  • Trading Stock
  • Grandfathered Transactions
  • Intra-group Services
  • OECD TPG - Changes to chapter I
  • Accurate delineation of the controlled transaction
  • Management and control of functions and risk
  • Comparability Analysis

 

Chair:

Ms. Cecilia Lee
Member, Institute's China Tax Sub-committee, and Partner, Tax Services, Transfer Pricing 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.

Mr. Benjamin CHAN Sze-wai
Chief Assessor (Tax Treaty), Inland Revenue Department

Mr. Chan is the Chief Assessor (Tax Treaty) of the Hong Kong Inland Revenue Department. His present portfolio covers various matters concerning international taxation, including AEOI, BEPS, mutual agreement procedure and advance pricing arrangement.  He has been engaged in formulating the implementation strategies for BEPS in Hong Kong, and taking forward the enactment of the Inland Revenue (Amendment) (No. 6) Ordinance 2018.  He is a member of HKICPA.

 

Enrolment

Preview

Event Date
Date / Time CPD hours Notes
21 Nov 2018 (19:00 - 20:30) 1.5 *** Warning: This e-learning session will expire in 172 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 11 Mar 2019 (00:00) to 10 Mar 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.