Description
Overviewing the latest published court cases and board of review cases, substantial insights could be found from the court judgements and Board of Review determinations in the Profits Tax cases. In this seminar, we will share our observations on the selected tax cases, including the latest development of some controversial Hong Kong Profit Tax issues.
The purpose of this seminar is to provide the updates on the principle in these tax cases and the interpretation of the relevant provisions in the Inland Revenue Ordinance (“IRO”).
Content outline
1. A brief overview of the Hong Kong Profit Tax
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- The latest tax updates;
- Key principles of profits tax; and
- Common dispute issues of profits tax.
2. Current trend of dispute cases of profit Tax
3. Profits tax case sharing – Board of review and court cases sharing
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- A brief introduction of the background of the tax cases;
- Analysis of the principles of tax cases; and
- Insights of the tax cases.