TAI Kwok Yin (Aileen)

BIOGRAPHY:

TAI Kwok Yin (Aileen) is a Member of The Association of Chartered Certified Accountants ("ACCA").  She obtained a Bachelor of Degree (Hons) in Accountancy from The Hong Kong Polytechnic University in 2004.  Aileen has over 15 years accounting experience in practice dealing with different companies.  She has full practice and experience on the basic and foundation of accounting work, maintenance of full set of books of companies in different business nature, trust establishment and handling tax matters.

TOPIC: Claims of offshore profits in Hong Kong

• Carrying on a trade, profession or business in Hong Kong
• Profits arising in or derive from Hong Kong (Source of profits)
• Apportionment of profits
• Source of Specific profits including Trading profits, Profits from manufacture, Sales or purchase commission, Group service company profits, Royalties, Interest income, Other profits (from real estate, securities, travel services, etc)
• Deemed Hong Kong-sourced Trading receipts