Profits tax planning & anti-avoidance - Transfer pricing and BEPS (Session 2) - Workshop 2018

This workshop aims to give you an understanding of the various tax planning and avoidance schemes and the IRD’s anti-avoidance weapons, and the development of the OECD’s recent launch of “base erosion and profit shifting”. You will also gain insights on how BEPS would affect the reporting and tax system in Hong Kong.


Key topics covered:

  • Residence vs source
  • Transfer pricing techniques
  • OECD model tax treaty and double tax arrangement
  • Transfer pricing methodology
  • Exchange of information
  • Advance pricing agreement
  • Launch of base erosion and profit shifting (BEPS)
  • Tax information exchange agreement (TIEA)
  • Automatic exchange of information arrangement (AEoI)
  • Country by country reporting (CbC reporting)


Trainer profile:

Patrick Ho, LL.B, LL.M., MBA, MCS, FCCA, FCPA

Barrister-at-law, Principal Lecturer, FTMS Training Systems (HK) Limited. He is the sole author of the book “Hong Kong Taxation and Tax Planning”, and has more than 35 years’ experience in tax practice, university teaching and in-house teaching in all the Big 4.

Learning objectives

  • Identify Residence and source
  • Apply transfer pricing techniques
  • Know the OECD model tax treaty and double tax arrangement
  • Apply transfer pricing methodology
  • Understand exchange of information and advance pricing agreement
  • Understand launch of base erosion and profit shifting (BEPS)
  • Recognise tax information exchange agreement (TIEA)
  • Understand Automatic exchange of information arrangement and (AEoI) and Country by country reporting (CbC reporting)

Audience

This workshop is suitable for commercial accountants, auditors, tax professionals and those who are interested in transfer pricing and base erosion and profit shifting.

3 hours

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