2025.12.15 IRD Pillar Two rules (Lunchtime Workshop)
Nov 22, 2025
Certain entities in Hong Kong have recently received letters from the Inland Revenue Department (IRD) regarding the newly enacted Pillar Two rules, which take effect on 1 January 2025. This communication marks the first compliance obligation for Pillar Two in-scope entities and requires several immediate actions, including a scoping exercise to identify all Pillar Two in-scope entities within a multinational group. In this session, our guest speakers will share practical experience in handling the IRD letter, highlight common pitfalls, and outline forthcoming Pillar Two compliance requirements in Hong Kong.
Event Highlights
▪️Pillar Two compliance requirements in Hong Kong
▪️How to respond to the IRD letter: key considerations and common pitfalls
▪️E-filing requirements for Pillar Two in-scope entities
Date: 15 December 2025
Time: 1 pm to 2 pm
Channel: Webinar via zoom
Language: Cantonese (with English slides)
CPD: 1 hour
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.
Flora Chan, Partner, PwC
Flora Chan is a Tax Partner in PwC Hong Kong’s BEPS taskforce. Flora has over 13 years experience providing Hong Kong tax advisory and controversy services, and Australian tax advisory services to conglomerates, listed and large private groups, local entities as well as charitable institutions. Flora specializes in the global minimum tax under BEPS 2.0. She has worked with multinational groups across different industries to assist them with impact assessments, modelling, technical advice, mitigation planning, operational enhancement, and provide training to in-house teams.