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Cross-border remittances: from China tax perspectives

This seminar will be opened for enrolment on 1 December 2015 at 11:00am. The "Login to Enrol" button is NOT available before 1 December at 11:00am.

Event Details:

Speaker : Miss Bolivia CHEUNG (FCPA, ACCA, CPA (Aus)), Director of BC Training Co Ltd.

Date : 17 December 2015 (Thursday)

Time : 7:00pm - 9:00pm (Registration starts at 6:30pm)

Venue : Ming Hua Hall, 4/F., St. James' Settlement, No. 85 Stone Nullah Lane, Wanchai, Hong Kong (Please click here to see the map)

Language : Cantonese (no simultaneous translation)

CPD Credit : 2 hours

Fee : HK$100-

About the Seminar:

The main difficulty of understanding China tax is how to apply it in real life. In this seminar, the speaker will use a few cases and numerical illustrations to explain China tax and related matters on cross-border remittances. The cases include:

1. Hong Kong parent company has seconded a few expatriates to work in Shenzhen subsidiaries. Part of the salaries is paid in Hong Kong. How can Hong Kong company get reimbursement from Shenzhen company? What are the China tax implications?

2. Hong Kong listed company would like to charge a brand fee to its subsidiaries in China so as to cover the costs incurred in Hong Kong. What are the procedures required? How do the recent anti-avoidance rules affect the charge?

3. Hong Kong company would like to charge management fees to its Shanghai subsidiary. What are the China tax implications? How to calculate the amount of China taxes under "net-of-tax" clause?

4. Production company, Xiamen X has to pay a royalty to overseas. The amount is calculated based on 2% of sales. Under what circumstances will such royalty fee attract customs duty?

About the Speaker:

Miss Bolivia CHEUNG has over 19 years of experience on China tax and business advisory. She retired from a tax partner in 2011 after working in KPMG for 15 years and now frees up herself for training, education, free-lance consultancy projects, her second master degree and charitable activities. Bolivia has stationed in Guangzhou and Shanghai for over 8 years which means a lot of practical experiences in dealing with problems and issues of taxpayers.

Bolivia is the member of both Steering Team of ACCA Southern China, Member of Working Party on Seminars of Accountancy Training Board of Hong Kong, part-time tutor on China Tax at the University of Macau and HKU SPACE and the member of the Board of Directors of Sowers Action (a charitable organization in Hong Kong).

CPD Hours:

Completed CPD hours will be granted to attendees who have attended a full session of seminar. For those who have not attended full session, the number of CPD hours will be discounted accordingly. For the exact recognition of the CPD hours, please check with the respective Institute or Association.

Bad Weather Arrangement:

This event may be cancelled or re-scheduled when typhoon no.8 or black rainstorm warning is hoisted. Please refer to our website for the arrangement.


Accounting Development Foundation Limited (ADF)

CPD Requirements: Our seminars can fulfil CPD requirements. As professional bodies would not formally endorse the seminars we provide, it does not mean that the events we organize do not meet the CPD purpose. Registrants should note that you are responsible for determining whether our seminars or any event satisfy your CPD requirements i.e. that the training you receive are of appropriate standard and relevance to your maintaining and enhancing the technical knowledge and professional expertise. If necessary, please check with your respective professional body before registering our seminars. ADF does not warrant that the attendance of our seminars or events would automatically be recognized by the respective professional bodies as fulfilling your CPD requirements.


- This seminar will be opened for enrolment on 1 December 2015 at 11:00am. The "Login to Enrol" button is NOT available before 1 December at 11:00am.

- Only ADF Friends and online enrolment will be accepted. Please make sure that you have registered as an ADF Friend and have your ADF Friend account activated before enrolment.

- You may also click here to read the enrolment procedures.

- Acceptance will be on a first-come-first-served basis.

- The online enrolment is closed. Please email to for any enquiry.

Our server may experience high volume of traffic and cannot process your registration immediately. We are sorry for any inconvenience caused and your kind understanding is highly appreciated.

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