- Mr Wilson Cheng, Partner, Hong Kong Business Tax Services/Tax Controversy Services, Ernst & Young
Ms Sangeeth Aiyappa, Director, Transfer Pricing, Greater China, Ernst & Young
With the aid of internet, mobile technology and particularly the advancement in B2C application, people can easily accomplish a lot of things through computer or mobile phone. People do not need to go to a physical shop but can order food, goods or services online. In these changing business environment, does the tax legislation evolved long time ago still applicable and how does it works? What would be the profits tax and audit implication of people doing e-commerce business?
The purpose of this seminar is to provide insights on the exact nature of e-commerce, and what are the charging provisions of the Inland Revenue Ordinance applying to it and what would be the profits tax and audit implication to people carrying on e-commerce.
In this seminar, the following elements will be addressed by speakers:
- The latest development on international tax regime relating to digital economy
- The charging provisions and the relevant case law on profits chargeable to Hong Kong profits tax and how it operates in e-commerce
Mr Wilson Cheng
Ms Sangeeth Aiyappa
Seat guarantee will only be given to HKICS Fellows and/or Practitioner’s Endorsement (PE) holders if registered 10 clear working days with payment prior to the date of the seminar.
Note: The following fees for member, graduate and student are fees after 10% discount.