Taxation of non-residents under HK profits tax - Webinar 2026

Understanding how Hong Kong taxes income earned by non-residents has become increasingly important as cross border business activities continue to grow. Accountants, business leaders, and professionals often encounter situations where non-residents derive income in Hong Kong under a wide range of commercial arrangements.

This webinar will equip you with practical insights into the Hong Kong tax framework, helping you navigate key considerations, assess potential tax exposures, and apply the rules confidently when advising clients or evaluating business decisions.

Key topics covered:

• Overview of charge to Hong Kong profits tax

• Taxation of non-residents with and without business presence in Hong Kong

• Application of double taxation agreements (DTAs) to non-resident cases

Trainer:

Pason Ngan, BBA, CPA

Pason is a senior tax manager in PwC with over 10 years' 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 firm's tax publications, as well as communicating the firm's views and recommendations on tax policies with the government. In addition, he has extensive practical experience in cross-border transactions, corporate restructuring and tax dispute resolution.