30 Jul 2025 Hong Kong Tax Update

Jul 30, 2025

Further to our Hong Kong Tax Update webinar held early this year, there continued to be notable developments in the tax arena, with certain pieces of significant legislation passed, and various court cases published. The IRD also continued to provide helpful guidance on different topics for taxpayers’ reference. In this mid-year update, our speakers from PwC are pleased to share these latest developments.

Event highlights

▪️Legislation enacted

▪️Implementation of global minimum tax and Hong Kong minimum top-up tax

▪️Company re-domiciliation regime

▪️Removal of time limit for CBA claims – practical sharing

▪️Patent box tax incentive – IRD’s illustrative examples

▪️Relevant issues discussed at the 2024 annual IRD-HKICPA meeting

▪️Major tax case

▪️John Wiley & Sons – Court of Final Appeal

▪️Samsung – Court of First Instance

▪️Upcoming changes

▪️Highlight of Macau’s latest tax reform

Event details

Date : 30 July 2025 (Wednesday)

Time : 6:30pm – 8:30pm

Channel : Zoom webinar

Language : Cantonese (with English slides)

CPD : 2 hours

Speakers:

Gwenda Ho, Senior Advisor, PwC

Gwenda Ho is a Past President of AWAHK and a Senior Advisor for PwC Hong Kong. Prior to her current role, she was a Tax Partner of PwC Hong Kong’s corporate tax practice, leading the National Tax Policy Services in Hong Kong as well as the technology, media and telecommunications sectors. She has extensive experience in providing Hong Kong and international tax consulting and compliance services to local, regional and multinational clients, leading a number of tax due diligence, corporate restructuring, cross-border tax advisory, transfer pricing, tax investigations, IPO and blockchain / digital assets-related projects. She has been actively involved in providing comments on latest tax policies and tax bills.

Kathy Kun, Partner, PwC

Kathy Kun is a Partner of PwC National Tax Policy Services in Hong Kong. She has over 20 years of experience in Hong Kong and international taxation. She directs the firm’s tax publications and written submissions to the HKSAR Government or the Legislative Council expressing the firm’s views or recommendations on Hong Kong’s tax legislative proposals or policies. She also provides technical support to client service teams. She is a frequent speaker at tax seminars and workshops. She currently serves as the Vice Chairman of the technical committee of the Asia-Oceania Tax Consultants' Association.