Past Events
Taxing the Digital Economy: Hong Kong’s Approach
Will maintaining a datacentre or server in Hong Kong expose overseas enterprises to profits tax in the SAR? The answer is that it depends on the circumstances, so businesses should ensure that they are aware of the updated practice note no 39 (DIPN 39). At a webinar on 7 July, Jo-An Yee, Partner at EY Tax Services, addressed the question of what could make companies liable to profits tax in Hong Kong referring to DIPN 39, which covers the digital economy, e-commerce and digital assets. Yee was joined by Kathy Kun, Senior Manager at EY, who provided further insights on DIPN 39 and discussed the tax treatment of proceeds from Initial Coin Offerings.
2020/07/07
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