The HKICPA seminar on the Implications of the new substance requirement in certain offshore jurisdictions
On 25 April 2019, our Tax Executive Director, Anthony Tam, chaired the HKICPA seminar on the Implications of the new substance requirement in certain offshore jurisdictions. Speakers from PwC Hong Kong, Gwenda Ho and Ricky Chow provided an overview of the OECD document & the economic substance legislation enacted by some tax neutral jurisdictions, and issues that should be taken into account by corporate groups in evaluating the potential impacts on their structures.
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