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Deloitte Spotlight on Tax

New guidance on beneficial ownership – Opportunities for Hong Kong companies investing into China

Start Date and Time

June 25, 2013 9:30 AM

End date and time

June 25, 2013 11:00 AM

Time zone:

(GMT+08:00) Beijing, Chongqing, Hong Kong, Urumqi


Deloitte Learning Centre
6/F Cityplaza 4
Taikoo Shing, 12 Taikoo Wan Road
Hong Kong China

Registration Information

This event is by invitation only. Please enter the event code provided in the invitation email (case sensitive).

Contact information

Registration status:
Wandy Luk
Brand & Communications
Tel: + (852) 2852 6331

Seminar content:
Evon Chik 
Tax Services
Tel: + (852) 2852 1269

Registration options

Invitation only

Payment Information

Complimentary to our valued clients and contacts

To register, please type the event code on your invitation in the "Event Code" box on the right of this page and click the blue Register button to begin.

You will receive an acknowledgement from the registration site. Seat availability is subject to final confirmation which will be address to you by 20 June 2013 (Thursday)

Hong Kong is a gateway for overseas investors going into Mainland China.  In addition to Hong Kong's low tax attributes and favorable financial and business environments, the Double Taxation Arrangement signed with Mainland China also provides preferential treatments to Hong Kong investors and business counterparts.  Nevertheless, applications for these preferential treatments are subject to stringent requirements imposed by local tax authorities and many Hong Kong companies are facing heightened challenges in meeting the requirements.

The Chinese State Administration of Taxation issued Shuizonghan [2013] No. 165 ("Circular 165") on 12 April 2013, which is a document responding to a number of local state tax bureaus in respect of whether certain Hong Kong companies could qualify as beneficial owners for dividend payments outside China.  At the same time, the document also provides detailed guidance on how to interpret some of the key requirements to meet the beneficial ownership test and undoubtedly resolves some uncertainties from the past.

Circular 165 is a piece of good news to many Hong Kong investors.  Deloitte would like to take this opportunity to share the following with you at this seminar:

  1. The technical and practical aspects of meeting the requirements for beneficial ownership in context of the China-Hong Kong Double Taxation Arrangement
  2. How Circular 165 favors Hong Kong holding companies in claiming the preferential treatment under the Arrangement
  3. Key actions you should take to grasp the opportunities arising from Circular 165
  4. Other Chinese tax and regulatory considerations with respect to a Hong Kong holding company structure

Danny Po
Asia-Pacific and China National Leader, Mergers & Acquisitions Tax Services

Sarah Chan
Tax Principal, Tax and Business Advisory Services

Who should attend? 
Directors, CEO, CFO, CSO, CIO, COO, GM and tax/finance executives

Date: Tuesday, 25 June 2013

9:15am - 9:30am Registration
9:30am - 10:30am Seminar
10:30am – 11:00am Q&A Session

Language: English

Venue: Deloitte Learning Centre
6/F Cityplaza 4, Taikoo Shing, 12 Taikoo Wan Road, HK

Fee: Complimentary to our valued clients and contacts

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