Past Events
Tax Deductions for R&D Expenditure: An Overview of DIPN55
Hong Kong introduced enhanced tax deductions for expenditure incurred in qualifying R&D activities last year to encourage more enterprises to conduct R&D in the city. At a roundtable luncheon on 4 November, Wilson Cheng, Partner of Hong Kong Business Tax Services/Tax Controversy Services at EY, gave an overview of the changes, and also explained the Inland Revenue Department’s approach to such deductions under its Departmental Interpretation and Practice Notes. He also provided a number of case studies to help participants understand the definition of “qualifying R&D activities.”
2019/11/04
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