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Webinar | ACCA

Offshore claim – Things to learn from Board of Review and court cases

One of the eight webinars covered in Tax Updates Series 2026 by ACCA Hong Kong

Overview

Hong Kong scene

Hong Kong adopts territorial basis of taxation. Over the years, there have been many disputes between taxpayers and the Inland Revenue Department (IRD) regarding the source of profits. While the taxpayers are interested in learning how to secure their offshore claim, it is also useful to understand the reasons why some cases were in favour of the IRD. In addition, after introduction of the Foreign Source Income Exemption (FSIE) in 2023, certain offshore income would be subject to Hong Kong Profits Tax if the taxpayer cannot satisfy the Economic Substance Requirements (ESR) in Hong Kong. Is it possible to claim interest income as offshore source under operation test and satisfy economic substance requirements at the same time?  

 

Join the bundle offer for the whole tax updates series with eight webinars (10 CPD units) in total

This webinar will cover the following:

  • Sharing of published cases that involves offshore claim
  • Common weaknesses of the offshore claim and mistakes made by the taxpayers
  • Recommendations to taxpayers in lodging offshore claim
  • Can a taxpayer secure an offshore claim by an advance ruling from the IRD?
  • Offshore interest income under operation test and FSIE - sharing of the HKICPA and IRD annual meeting 2025 

Polly Wan, FCCA, Co-chairman, Tax Sub-committee, ACCA Hong Kong and Partner, Tax & Business Advisory Services, Deloitte China

Polly Wan is a Tax Partner of Deloitte, focus on Hong Kong, China and cross-border tax and business advisory services. She is leading the Tax Controversy team of Deloitte Hong Kong.

Polly is experienced in handling controversial tax matters in HK, including Field Audit and Investigation and HKIRD enquires. She has many successful cases which helped clients in defending their tax position and reaching compromise settlement with the HKIRD with substantial savings on tax and penalties, e.g. capital Vs revenue gain, onshore/ offshore claim and deduction.  

Polly is also experienced in advising corporations on entrance strategies, cross-border investment structures and local compliance. In particular, assist her clients in planning and application of treaty benefits.  

Polly provided China and HK tax advisory services to many MNE and POE in relation to tax due diligence, IPO, including pre-IPO health check, rectification of prior year tax positions, compliance review, structure planning, etc.  

She is the committee member and Co-chairman of Tax Sub-committee of ACCA Hong Kong.

  • 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.
  • Recorded session of the live webinar would be available one day after the live event. Enrolee can access the recorded webinar until 30 June 2027.
  • 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.

Price

Member 100 HKD

Affiliate 100 HKD

Approved employer 150 HKD

Student 100 HKD

Public 200 HKD

Location

Hong Kong SAR of China

Date & time

07 October 2026, 18:30 - 19:30 Hong Kong time

Enquiries

Email enquiries hkinfo@accaglobal.com

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