Non-resident and the related Hong Kong and overseas tax treatment

This workshop aims to provide you with an understanding of the Hong Kong and overseas tax implications on income received by non-residents from Hong Kong businesses and on income received by Hong Kong businesses from non-residents.

Key topics covered:

• Distinction between resident and non-resident
• Charge of Hong Kong profits tax on residents and non-residents
• Implication of a permanent establishment for the charge of profits tax
• How the different types of income received by non-residents from Hong Kong companies are chargeable to Hong Kong profits tax
• Overseas passive income received by Hong Kong residents commission, dividend, interest, and royalty and related Hong Kong and overseas tax treatment
• Effect of foreign source income exemption regime (FSIE regime) on interest, dividend and profit on sales of equity and immovable property
• Offshore and on-shore fund exemption for transactions of Hong Kong stock
• Doing business with overseas associates and transfer pricing issues

Trainer:

Patrick Ho, LL.B, LL.M., MBA, MCS, FCPA
Barrister-at-law, Former Principal Lecturer, FTMS Training Systems (HK) Limited. He is the sole author of the book Hong Kong Taxation and Tax Planning, and has more than 35 years experience in tax practice, university teaching and in-house teaching in all the Big 4.