05 June 2020

Tuesday, 9 June 2020 | Register for EY's webcast on Hong Kong IRD’s perspective on taxation of the digital economy

Hong Kong’s Inland Revenue Department (IRD) released the long-awaited guidance on the taxation of the Digital Economy, E-commerce and Digital assets. This EY webcast covers the Hong Kong IRD’s perspective related to the taxation of the digital economy. The webcast also covers whether if a non-resident person maintains a server at its disposal in Hong Kong, the server could give rise to a Permanent Establishment in Hong Kong.

In addition, the IRD discusses the topic of locality (source) of income for digital businesses.

In the webcast, the speakers will walk you through the following issues:

  • Would maintaining a datacenter or server alone render a non-Hong Kong resident enterprise exposed to Hong Kong profits tax?
  • How does source/territorial concepts apply to a digital business in light of the new rules?
  • What is the potential application of anti- fragmentation in the context of dependent agent PE in a digital service?
  • What is the tax treatment of proceeds from an Initial Coin Offering?

We hope you will be able to join us.

Date: Tuesday, 9 June 2020

Time: 

  • Tuesday 9 June, 10:00 am China Time (Beijing, GMT+08:00)
  • Monday, 8 June, 10:00 pm Eastern Daylight Time (New York, GMT-04:00) 

Registration: Register for this event.

Document ID: 2020-5840