Profits tax planning & anti-avoidance - Simple profits tax planning (Session 1) - Workshop 2018

Accountants, businessmen and individuals may encounter issues on how to minimise profits tax liability within the legal framework under the Inland Revenue Ordinance. This workshop will help you to understand simple profits tax planning techniques and the anti-avoidance laws that they must observe when making such plans.

This workshop will also provide you with an overview of the possible profits tax planning techniques and its risks upon challenged by the Inland Revenue Department.


Key topics covered:

  • Arrangement of source of income outside Hong Kong
  • Type I and Type II service companies
  • Infringement commission
  • Use of loss companies within the group
  • Selection of accounting date at the commencement of business
  • Transfer pricing and the risks involved


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

  • Understand the arrangement of source of income outside Hong Kong
  • Identify Type I and Type II service companies
  • Know the infringement commission
  • Recognise the use of loss companies within the group
  • Gain knowledge of the selection of accounting date at the commencement of business
  • Understand transfer pricing and the risks involved

Audience

This workshop is suitable for commercial accountants, auditors, tax professionals and those who are interested in simple profits tax planning and anti-avoidance.

3 hours

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