Overview of Hong Kong’s new company re-domiciliation regime

Ricky Chow, Partner, Tax Services, PwC Hong Kong

Ricky Chow is a tax partner at PricewaterhouseCoopers Hong Kong. Over the last 20 years, Ricky has been focusing on providing various Hong Kong and international tax consultation advice as well as involvement in tax planning, tax structuring, tax due diligence and IPO support for companies engaged in cross-border transactions. He is also involved in many business advisory projects including the set up of tax efficient corporate holding and operational structures.

Ricky serves a diverse client base, including multi-national corporations and PRC enterprises. He is familiar with the tax issues encountered by these entities in running their businesses in Hong Kong and possesses extensive experience in resolving tax disputes with the Hong Kong Inland Revenue Department.

Ricky also frequently speaks in various seminars and contributes articles to professional and business associations, sharing insights on how the tax development can impact the business communities in Hong Kong.

Ricky holds a Bachelor of Business Administration in Professional Accountancy degree from The Chinese University of Hong Kong. He is a member of both The Hong Kong Institute of Certified Public Accountants and the Taxation Institute of Hong Kong.

Florence Lai, Partner, Corporate Services, PwC Hong Kong

Florence Lai is a Corporate Services Partner of PwC Hong Kong. Florence has over 15 years of professional services in advising on corporate and regulatory matters to companies listed in Hong Kong, as well as multinationals, private and offshore entities. She has been worked at the Listing Regulation and Enforcement Department in the Hong Kong Stock Exchange and had extensive knowledge in Hong Kong Listing Rules, the Companies Ordinance, the Securities and Futures Ordinance and other regulations. She has also obtained considerable experience in auditing, accounting and capital markets in the field of Assurance.

Florence graduated from the University of Warwick in the United Kingdom with a bachelor’s degree in Accounting and Finance. She is a fellow member of the Hong Kong Institute of Certified Public Accountants.

Candice Mak, Senior Manager, Tax Services, PwC Hong Kong

Candice Mak is a Senior Tax Manager of PwC Hong Kong with more than 10 years of experience in both the professional and public sectors. At PwC, she has extensive experience in providing corporate tax compliance and business consulting services, including offshore claims, capital gain claims, tax treaty benefits, tax planning for cross-border transactions and group restructuring, etc.

Candice also served in the Hong Kong Inland Revenue Department (IRD) for 4 years in both Unit 1 (Profits Tax Section) and Unit 2 (Salaries Tax Section), which has provided her with comprehensive knowledge of the IRD‘s practices and procedures. This diverse background equips her to effectively resolve clients’ tax disputes with the IRD from multiple angles. Recently, Candice has achieved successful resolutions for multiple long-standing dispute cases with the Large Business Office of the IRD. Additionally, she played a crucial role in helping a client secure the very first positive advance ruling case on the Hong Kong family office tax concession regime.

Candice graduated from the Chinese University of Hong Kong with a bachelor’s degree in Professional Accountancy, and she also holds a Bachelor of Laws (LLB) degree at the University of London. She is a Member of the Hong Kong Institute of Certified Public Accountants.

• The webinar is conducted in Cantonese.
• The webinar is broadcast via ON24.
• Each enrolee will receive an email confirmation including the webinar access link and password after successful registration.
• Enrolee can access the recorded webinar until 30 June 2026.
• Enrolee’s own attendance record can be downloaded in the webinar platform after attending the webinar.
• The series is under ACCA’s Subsidy CPD Scheme. In the Scheme, three percent of seats of our selected CPD events are open on a complimentary and first-come, first-served basis to members who are currently entitled to reduced subscription and retired members on ACCA’s register. ACCA Hong Kong reserves the right to determine which CPD events are included under the Subsidy CPD Scheme. If you are eligible for the Scheme and would like to join the series, please drop us an email to hkinfo@accaglobal.com for enquiries.