Past Events

The Inland Revenue Department has revised more than a dozen of its Departmental Interpretation and Practice Notes (DIPNs) during the course of 2020, on a range of areas including taxation of royalties and computation of assessable profits. 

At a webinar on 24 November, Gwenda Ho and Ricky Chow, both Partners at PwC Hong Kong, provided an overview of a number of revised DIPNs and explained the impact that these may have on companies’ tax positions. They also advised taxpayers to do a stocktake of %their current business models to determine the extent of their tax exposure as a result of IRD’s revised assessment approach. 
 

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