Event Information
Event code ESEMTF00301 e-Learning Language English
Event name Transfer Pricing Series - Part 2: Separate Enterprise Principle, Intangibles and Financial Transactions (audio archive session)
CPD hours 1.5
Competency Taxation Faculty,Taxation
Level 3 - Advanced
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:

  • The Inland Revenue Amendment (No. 6) Ordinance 2018
  • Application of Rule 2
  • BEPS Action 7 and Definition of Permanent Establishment
  • The 2010 Version of the OECD Model Tax Convention
  • Overview of the Authorized OECD Approach
  • Application of the Authorized OECD Approach to Banks
  • Intangibles
  • Financial Transactions



Mr. Martin Richter
Partner, International Tax, EY


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.




Event Date
Date / Time CPD hours Notes
04 Dec 2018 (19:00 - 20:30) 1.5 *** Warning: This e-learning session will expire in 41 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.
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