19:00 - 20:30


Wan Chai

Course Fee


CPD Hour


Online sales concluded in the last Singles’ Day and Black Friday broke the online sales records again in China and the US respectively. Flows of goods can be seamlessly transacted globally through electronic means nowadays. Competent tax authorities in many countries are taking actions to revisit the tax rules and address the new challenges. For instance, the recent US Court case South Dakota v. Wayfair held that instate physical presence is not a prerequisite for the states to impose sales tax on taxpayers. In the meantime, the Mainland Government has promulgated various policies to encourage and regulate both domestic and cross-border e-commerce trades. The EU, on the other hand, will simplify its VAT regime for e-commerce in two stages aiming at enhancing VAT compliance. Businesses should be aware of the latest business and tax policies so as to grasp the opportunities and manage their tax risks.

In this seminar, the speakers will focus on the tax issues surrounding electronic supply of goods and share with you:
• US - salient points brought from recent court decisions; latest sales tax and income tax considerations for e-commerce players
• China - implications of the E-Commerce Law (effective 1 January 2019), latest tax incentives and common tax disputes for domestic and cross-border e-commerce
• EU - key changes in VAT rules for electronic supply of goods into the EU market
• Devise appropriate strategies in the supply chain and tax risk management


Speaker : Rebecca Wong, Sophia Chan, Irene Hui

CPA Credit Hour : 1.50 Hours

Fee : Taxation Faculty Member: HK$120 | HKICPA member or student: HK$150 | IA/HKIAAT member or student: HK$150 | Non-member: HK$330

More Info :

Application Deadline : 28 December 2018