多角度了解跨境勞動力 常見薪資税務難題 - 法庭案例分享

日期: 2024年07月10日
時間: 3:30pm – 5:00pm
價格: 會員:HK$400;非會員:HK$600

CPD: 1.5

 

語言: 廣東話

 

上課形式: 參加者可自選網上上課(Zoom)或HKIHRM現場上課

 

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As enterprises continue enhancing its competitiveness in challenging business landscape, it is critical to attract and retain inbound and outbound talents to sustain and grow the business, with leading global mobility and remuneration policies, including long term incentive plans, for talent deployment locally, regionally, and globally. However, salaries tax complications often arise from talent relocation, cross-jurisdiction double taxation, sourcing incentive awards, and dual employment arrangement to meet work permit requirement and mitigate permanent establishment risk.

 

For HR professionals, global mobility, payroll, finance, tax and legal roles

 

Key Objective

To better manage salaries tax complications, and practical consideration from talent mobility and remuneration policy perspectives.

 

 

Agenda

  1. Basis of Income Apportionment: Court of Appeal – CIR v Lo Wa Ming Patrick
  2. Whether Dual Employment Arrangement is considered a Single Employment: Board of Review Case No. D18/22
  3. Taxability of Forfeitable Share Incentive Share from Pre-Hong Kong Employment: Court of Appeal – Richard Paul Mark Aidan Forlee v CIR
  4. Taxability of Termination Payments: Court of Appeal – Heath Brian Zarin v CIR
  5. Taxability of Sum Paid as Damages by Employer Under Court Judgement: Court of Final Appeal – Dr The Honourable Leung Ka-Lau v CIR