Taxation of interest income and deduction of interest expenses - Workshop 2026

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It is common for businesses to derive interest income and/or incur interest expenses as part of their business activities. This workshop aims to provide you with the essential knowledge about the taxation of interest income and the deduction of interest expenses under Hong Kong profits tax, as well as the practical implications for businesses.

Key topics covered:

• Rules governing the taxation of interest income, including the foreign-sourced income exemption regime
• Rules governing the deduction of interest expenses
• Real-life examples of practical application for borrowing and/or lending activities

Trainer:

Pason Ngan, BBA, CPA, FTIHK

Pason is a senior tax manager in one of the Big Four firms with over 10 years of experience in Hong Kong tax and international tax. He is responsible for providing in-house technical training and support to client service teams, authoring the firms tax publications, as well as communicating the firms views and recommendations on tax policies to the government. In addition, he has extensive practical experience in cross-border transactions, corporate restructuring and tax dispute resolution.

Pason is enthusiastic about sharing tax knowledge with others. Apart from his work at the Big 4 firm, he also spends his personal time as a lecturer of various tax courses for different accountancy organisations.

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