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2024年度會計師持續專業進修 (CPD)嘉年華

香港華人會計師公會、廣東省註冊會計師協會、香港商界會計師協會、特許公認會計師公會、香港會計諮詢專家協會有限公司、澳洲會計師公會、香港上市公司審核師協會、香港會計師公會、香港公共服務機構會計師協會及香港資深會計師協會，聯合舉辦2024年度會計師持續專業進修(CPD)嘉年華，主題為「識變 應變 求變，啟迪  啟示 啟程」。活動詳情如下：

日期: 2024年11月16日（星期六）
時間: 上午9:00 至 下午5:00
授課形式: 線上研討會 (直播)
活動內容: 多位會計、審計、金融界精英及政府代表以個人或小組討論形式分享業界最新資訊。
費用: 全免
CPD時數: 7小時
CPD 證書行政費: 港幣50元 (作為主辦機構或首席合辦機構之會員，即可豁免港幣50元CPD 證書行政費。)

報名連結:

• 如欲參與網絡研討會並申請CPD 證書，請按此報名。
• 如欲參與網絡形式研討會，請按此報名。

2024 TIHK Chartered Tax Adviser Conference

“Digital Evolution: Redefining taxation for tomorrow”

Introduction:

Every year at the Conference, the Institute convenes government officials, experts in economic and finance industries, accounting and tax practitioners, professors and representatives from other professional bodies from Hong Kong, China and the global community in the Conference to share and discuss tax issues that are affecting the world. This year, the theme is “Digital Evolution: Redefining taxation for tomorrow”. We will focus on key topics that explore the intersection of taxation and technology.

**Group Registration Discount**

For group registration (on or more than 5 registrants), you will be entitled to have a group discount price at HK$800 per person.

Please contact the Secretariat at 2810 0438 or tihkadm@tihk.org.hk for registration details.

Payment by cheque: Please send a crossed cheque payable to “The Taxation Institute of Hong Kong Educational Trust”

Registration Deadline: 1st November 2024 (Friday)

Programme Code: 20241127

Date: 27 November 2024 (Wednesday)

Time: 8:30 am – 5:00 pm

Language: English and Mandarin

Venue: Meeting Room, S421, Hong Kong Convention and Exhibition Centre, Wanchai

CPD Hours: 7

Seat: 300

Click here to register

Introduction:

In response to changes in the international tax environment, the Hong Kong government has introduced and improved many tax-related policies in recent years to enhance Hong Kong’s competitiveness and attract more investments to Hong Kong.  Join us for this exclusive seminar where experts from Ernst & Young Tax Services Limited will take a deep dive into details of the application for a Hong Kong tax residency certificate status and share the latest developments in transfer pricing in Hong Kong and the Mainland. Additionally, we will cover the OECD’s BEPS Pillar One Amount B on baseline distribution activities and implications for companies, encompassing envisaged country implementation, immediate implications to companies, and potential impact on controversy.

Seminar details:

Programme Code: 20241106

Date: 06 November 2024 (Wednesday)

Time: 6:30 pm – 8:00 pm

Speakers:

Ms. Ada Ma, Partner, Business Tax Services, EY

Ms. Monica Leung, Transfer Pricing Director, EY

Mr. Kenny Wei, Transfer Pricing Partner, EY

Language: Cantonese

Venue: TIHK Office, 21/F, Kam Sang Building, 255-257 Des Voeux Road Central, Hong Kong

CPD Hours: 1.5

Seat: 100

Click here to register

The Institute is going to hold an Extraordinary General Meeting (EGM) on Thursday, 10 October 2024 at TIHK Office, 21/F, Kam Sang Building, 255-257 Des Voeux Road, Central, Hong Kong. Details of the meeting are as follows:

Members who would like to attend the EGM, please complete the registration form at https://forms.office.com/r/aNDPr50VMN.

The Institute has established a number of committees, under the purview of the Council, to look after different matters. You are now invited to put forward your nomination. Please consider volunteering your time and services to those committees that best match your interests and skills.

Download the nomination form:

All nomination forms must reach the Secretariat either by fax at 2523 1263 or by email at tihkadm@tihk.org.hk on or before 10 October 2024 (Thursday).  Members’ nomination will then be considered by the respective Committee and Taskforce.  The Secretariat may contact you to join the Committee(s) and Taskforce(s) which you are interested to serve.  However, seats for each Committee are limited.  If all available seats are taken up, the Secretariat will keep your information in the database and contact you when a vacancy arises during the course of the year.

Should you require any additional information, or have any enquiries regarding the nomination, please contact the Secretariat by telephone at 2810 0438 or email tihkadm@tihk.org.hk.  We look forward to receiving your nomination.

The Institute is pleased to announce the new President, Vice-Presidents, Honorary Treasurer and Honorary Secretary of the Institute for the 2024/25 have been elected at the first Council Meeting 2024/25 which was held immediately after the 52nd Annual General Meeting on 9 September 2024.

The Institute would like to take this opportunity to thank those retired Council Members for their valuable services and contribution to the development of the Institute in the past year, and congratulate the President, Vice-Presidents and the Honorary Officers for being elected/re-elected.

The Institute also counts on your continued support for its future development.

Please be informed the Secretariat Office will be early closed at 4:30 pm for the 52nd Annual General Meeting.

Hong Kong currently offers research and development (R&D) tax incentives to businesses as a means to promote innovation and technological advancement. In addition this, Hong Kong has recently proposed to introduce a patent box regime, to encourage businesses to conduct more R&D and intellectual property (IP) trading activities in Hong Kong. This regime will provide tax concessions for profits derived from eligible IP assets through R&D activities in Hong Kong. The Inland Revenue (Amendment) (Tax Concessions for Intellectual Property Income) Ordinance 2024 was gazetted on 5 July 2024.

While the patent box regime presents opportunities for companies to enhance their R&D set up and IP presence in Hong Kong, it would also be a good time for companies to reassess their structures and strategy for utilising the tax regime and re-evaluating other tax and commercial considerations and options.

In this seminar, the speakers will discuss:

1. Give a brief background on the development of the IP and R&D tax regimes in Hong Kong
2. Discuss the details of the patent box tax regime
3. Discuss the details of the enhanced tax deduction on R&D expenditures
4. Discuss the details of the DLRI application and some popular R&D funding schemes in Hong Kong

Programme Code: 20240923

Date: 23 September 2024 (Monday)

Time: 6:30 pm – 7:30 pm

Speakers:

Mr. Desmond Wong, Partner, Tax Services, PwC Hong Kong

Ms Cecelia Chong, Senior Manager, Tax Services, PwC Hong Kong

Ms Dorothy Lee, Partner, Operations Excellence Solutions, PwC Hong Kong

Language: Cantonese

Venue: PwC Executive Conference Centre, 21/F Edinburgh Tower, The Landmark, 15 Queen’s Road Central, Hong Kong

CPD Hours: 1

Seat: 75

Click here to register

This seminar will focus on the latest Hong Kong court cases that dealt with cryptocurrencies and intangible assets. These new case laws shed light on the nature of cryptocurrencies as well as other intangible assets as are defined by the Courts, and bear tax implications when proper tax treatment in connection with such assets is concerned.

In this seminar, the speaker will provide an overview of the latest cases as well as international rules (including rules in the OECD and UK/US authorities) relating to determination of the nature and categorisation of cryptocurrencies and intangible assets, and will discuss the tax implications of these new types of assets in light of these new case laws and rules.

Programme Code: 20240911

Date: 11 September 2024 (Wednesday)

Time: 7:00 pm – 8:30 pm

Speakers: Mr Philip Kwok, Partner, Jun He Law Offices

Language: Cantonese

Venue: TIHK Office, 21/F, Kam Sang Building, 255-257 Des Voeux Road Central, Hong Kong

CPD Hours: 1.5

Seat: 100

Click here to register

Just as in the previous year, there have been significant changes to the domestic tax law of Hong Kong over the past year. The further refined foreign-sourced income exemption (FSIE) regime was assessed by the European Union (EU) as not harmful, which culminated in the removal of Hong Kong from the EU’s watchlist.

Earlier this year, the Hong Kong SAR Government (the Government) also conducted a public consultation to gather views on the implementation details of the global minimum tax and the domestic minimum top-up tax in Hong Kong.

In addition, the Government has introduced several tax incentives with the aim of further enhancing Hong Kong’s tax attractiveness. Several tax incentives or proposals to enhance the existing tax regime are also in the pipeline.

Join the upcoming Hong Kong Tax Update seminar to stay informed about these latest developments. The speakers will provide an overview of the aforementioned developments, equipping you with the knowledge you need to navigate the changes.

Content outline

• Refined FSIE regime
• Recently introduced / proposed tax incentives and legislative changes
• Court of Appeal decision in John Wiley case
• BEPS 2.0 Pillar Two new developments and Hong Kong’s response

Programme Code: 20240904

Date: 04 September 2024 (Wednesday)

Time: 7:00 pm – 8:30 pm

Speakers:

Ms Kathy Kun, Director, National Tax Policy Services, PwC

Mr Tommy Hui, Senior Manager, Tax Services, PwC

Language: Cantonese

Venue: Rm 201, 2/F, 15 Hennessy Road, Duke of Windsor Social Service Building, Wanchai, Hong Kong

CPD Hours: 1.5

Seat: 90

Click here to register