Applications of profits tax principles - Tax treatment (Session 3) - Workshop 2018

Accountants, businessmen and individuals may encounter issues on income received from non-residents and payment to non-residents. This may involve cross-border tax treatments. This workshop will help you to handle Hong Kong and overseas tax issues on income received from overseas and expenses paid to overseas recipients.

This workshop will also provide you with an overview of the international tax issues for income received by or expenses paid by a Hong Kong company with a non-resident, and how to handle the income if it is taxed both in Hong Kong and overseas countries.


Key topics covered:

  • Offshore fund exemption under sections 20AB-20AF
  • Royalty and expenses paid for acquisition of intellectual property and related overseas tax issues and double tax arrangement
  • Royalty income received from non-residents and treatment of overseas tax paid and the related overseas tax issues and double tax arrangement
  • Dividend, interest, commission income received from overseas
  • Doing business in overseas countries and the relevant tax issues


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

  • Apply offshore fund exemption under sections 20AB-20AF
  • Know the royalty and expenses paid for acquisition of intellectual property and related overseas tax issues and double tax arrangement
  • Gain knowledge of royalty income received from non-residents and treatment of overseas tax paid and the related overseas tax issues and double tax arrangement
  • Understand Dividend, interest, commission income received from overseas
  • Identify the relevant tax issues of doing business in overseas countries

Audience

This workshop is suitable for commercial accountants, auditors, tax professionals and those who are interested in applications of profit tax principles as well as non-resident and the related Hong Kong and overseas tax treatment.

3 hours

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