Save the date
Save the dateJune 25, 201912 PM - 1:45 PM Add to Calendar
Venue Location
Venue Location

The American Chamber of Commerce in HK

1904 Bank of America Tower, 12 Harcourt Road
Central, Hong Kong

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Organizer
Organizer
Organizer:
Contact Person: Kelly Ho
Details
Details

Many enterprises in Hong Kong that conduct business in China are unaware that these activities may constitute a permanent establishment (PE), which thus subjects them to corporate income tax in China.


In recent years, China's tax authorities have tightened the tax administration and scrutiny over PEs; as such, it is a very important area of which companies need to be mindful. PEs can be created in many different ways and can take many different forms: there are fixed place PEs, construction PEs, agency PEs and service PEs.


Paul Dwyer, Dezan Shira & Associates' Director and Head of International Tax and Transfer Pricing - Asia Pacific, will provide an overview of the PE concept, how a PE can be created under the PRC-Hong Kong tax treaty, and summarize some of the strategies that are commonly used to potentially mitigate PE risk.


The presentation will include an overview of Circular 75 (which sets out China's current interpretation regarding the implementation of Double Taxation Agreements) as well as Public Notice 11 (issued by the China tax authority to update its interpretation of a few articles under DTAs concluded by China as well as other DTA treatments).


First 15-20 minutes is for networking

Sandwiches and beverages included


Hosted by the Taxation Committee

Speaker
Speaker
  • Paul Dwyer (Director and Head of International Tax and Transfer Pricing – Asia Pacific at Dezan Shira & Associates)

    Paul Dwyer

    Director and Head of International Tax and Transfer Pricing – Asia Pacific at Dezan Shira & Associates

Tickets
Tickets

Member

Member Price HKD 300

Non-Member

HKD 480
Cancellation Policy
Cancellation Policy
•    All cancellations must be notified in writing at least two working days prior to the event, or six working days prior to the conference. No-shows will be charged
•    When Typhoon 8 (or above) or Black Rainstorm Signal is hoisted, all events will be cancelled