Dbriefs Asia Pacific Tax Webcasts
Anticipating tomorrow's complex issues and new strategies is a challenge. Navigating what's next with Dbriefs that give you valuable insights on important developments affecting your business in Asia Pacific
Dbriefs Asia Pacific Webcasts Series
Related Links
- Dbriefs Asia Pacific homepage
- Dbriefs Podcasts
- Dbriefs on-demand webcasts
- Dbriefs Mobile
- Dbriefs Webcasts Help
- CPE/CPD Information
- Join Dbriefs
- Global tax app: Deloitte tax@hand
- Dbriefs Asia Pacific homepage
- Dbriefs Podcasts
- Dbriefs on-demand webcasts
- Dbriefs Mobile
- Dbriefs Webcasts Help
- CPE/CPD Information
- Join Dbriefs
- Global tax app: Deloitte tax@hand
Indirect Tax
Capitalize on Hong Kong’s new patent box tax concession
Date: 24 July, 2:00 – 3:00 PM SGT (GMT +8)
Host: Sarah Chan
Presenters: Gavin Wai, Kwan Yu, Victor Zhang, and Kenneth Lee
The Bill on the patent box tax concession was passed by the Legislative Council on 26 June 2024. This newly implemented tax concession is a significant initiative introduced by the Hong Kong government to foster research and development (R&D) activities and the creation of intellectual property (IP) in the city. Under this concession, qualifying income from an IP (e.g., patent), including embedded income in sales price of product or service, can enjoy a preferential tax rate of 5%. This is a substantial reduction from the standard corporate tax rate of 16.5%.
Together with the enhanced deduction of qualifying R&D expenditures, it aims at incentivizing businesses to invest in R&D, create IPs and generate economic benefits from them in Hong Kong. In this webcast, we’ll discuss -
- Overview of new patent box tax concession
- Potential application of patent box tax concession
- Practical tips and strategies on how to leverage this concession to explore opportunities and enjoy potential benefits
Geography Updates
Australia’s new thin capitalization rules – Implications for real estate investment
Date: 01 August, 10:30 – 11:30 AM SGT (GMT +8)
Host: Klenn Yi Wei Yeo
Presenters: Max Persson, and Siew-Kee Chen
Australia’s new thin capitalisation rules are effective for income years commencing on or after 1 July 2023 and have the potential to significantly impact interest deductibility for real estate investments. Understanding the changes, modelling the impacts, and implementing appropriate restructuring options is crucial to supporting interest deductibility.
In this webcast we will cover:
- Overview of the new thin capitalisation rules, and comparison with the previous rules
- Third party debt test
- Examples of common issues for inbound real estate investments
- New debt deduction creation rules
