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Webinar | ACCA

BEPS 2.0 Pillar Two implementation in Hong Kong: What’s next for Hong Kong entities of multinational enterprise groups?

One of the eight webinars covered in ACCA Hong Kong Tax Updates Series 2025

Overview

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Hong Kong joined more than 130 jurisdictions in accepting the two-pillar solution of international tax reform network adopted by The Organisation for Economic Co-operation and Development (OECD) in 2021. Pillar Two introduces a global minimum Effective Tax Rate (ETR) of 15% for multinational enterprise (MNE) groups with consolidated revenue of or above €750m.

While Pillar Two became effective in a number of jurisdictions from 1 January 2024, Hong Kong has implemented the global minimum tax in accordance with the BEPS 2.0 framework promulgated by the OECD from 2025 onwards. Income Inclusion Rule (IIR) and Hong Kong minimum top-up tax (HKMTT) would be payable in relation to fiscal year beginning on or after 1 January 2025.

In this webinar, EY Pillar Two specialist will provide an update on the latest Pillar Two legislation in Hong Kong, local compliance requirements and deadlines, and share insights for MNE groups with Hong Kong operations to prepare for the changes.

This webinar will cover the following:

  • Key provision in the Hong Kong Pillar Two legislation and new compliance requirements
  • Action plan for MNE group with Hong Kong operations
  • Global Pillar Two implementation snapshot for MNE groups with international footprint

Ivan Lam, Partner, International Tax and Transaction Services Hong Kong, EY

Ivan Lam has over 16 years of experience in tax and regulatory consulting services. As a very experienced tax expert, Ivan specializes in corporate restructuring, mergers and acquisitions, tax health check and financial planning for HK/China inbound/outbound investment.

Ivan is also specialized in BEPS 2.0 Pillar Two and has assisted 50+ MNC groups (covering financial services, property development, asset management, hi-tech, listing group and family office) to assess the BEPS 2.0 Pillar Two impact to the group and provided different solutions to minimize such impact. He is experienced in providing BEPS 2.0 Pillar Two compliance support to different MNC groups, including but not limited to conducting trainings, providing data input guidance, and supporting ERP system upgrades.

  • 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.

Price

Member 135 HKD

Affiliate 135 HKD

Approved employer 200 HKD

Student 135 HKD

Public 270 HKD

Location

Hong Kong SAR of China

Date & time

24 September 2025, 18:30 - 20:00 Hong Kong time

Enquiries

Email enquiries hkinfo@accaglobal.com

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