12:00 AM
(Member Fee: $3000
Non Member Fee: $4000)
Unlock the Tax Puzzle!The certificate has been formulated to ensure that relevant up-to-the-minute information is passed on to participants in an easy-to-understand and interactive format, covering the following areas:- Hong Kong salaries tax legislation- Employer’s tax obligations and the latest practices adopted by the Inland Revenue Department- Structuring and designing tax efficient remuneration packages for expatriates and local employees- Class activities and case sharing.
Content
Module 1: An Overview of Hong Kong Salaries Tax
- Scope of charge to salaries tax
- Source of income
- Tax exemption
- Foreign tax credits newly introduced for outbound employees
- Double tax treaty
Module 2: Employer’s Obligations
- Filing requirements
- Employer’s obligations
- Taxable income
- Business records
- Deemed employment
- Tax penalties
Module 3: Taxation of Benefits-in-kind and Salaries Tax Planning
- Taxation of benefits-in-kind
- Structuring tax efficient remuneration packages
- Pre-commencement and termination payments
- Equity compensation and related tax treatment
12:00 AM
(Member Fee: $3000
Non Member Fee: $4000)