Hong Kong patent box tax incentive – opportunities and challenges

Roy Phan, Partner, International Tax Services, Deloitte China

Roy Phan is a tax partner based in Hong Kong. He has more than 16 years of experience providing Hong Kong, China and international tax consulting, as well as Hong Kong tax compliance services for financial services clients (including banking and securities groups, insurance companies, investment funds and asset managers) and MNC clients.

He is specialised in advising offshore private equity funds, hedge funds and family offices on their Hong Kong and China tax issues at fund formation, in particular the applicability of the fund exemption regime in Hong Kong and the potential issue in China on indirect transfer in equity. He is also experienced in providing advice on the tax efficient investment holding structures from profit repatriation and future exit perspectives. Roy has resolved disputes with the Hong Kong Inland Revenue Department on field audit & investigation cases involving fund managers in Hong Kong.

From an international tax perspective, Roy has also led various regional tax projects on group restructuring, cross-broader transactions, merger and acquisition deals for PE funds, banks and insurance companies, which involves diverse jurisdictions such as Thailand, Philippines, Indonesia, Malaysia, Singapore, Taiwan, Korea, etc.

• 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 31 July 2025.
• 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.