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