With the aid of the internet, mobile technology and particularly the advancement in B2C application, people can easily accomplish a lot of things through a computer or mobile phone. People do not need to go to a physical shop but can order food, goods or services online.

In these changing business environments, is the tax legislation evolved a long time ago still applicable and how does it work? What would be the profits tax and audit implications of people doing e-commerce business?

The Italian Chamber of Commerce is glad to present this webinar, in collaboration with Ernst & Young, that will provide insights on the exact nature of e-commerce, and what are the charging provisions of the Inland Revenue Ordinance applying to it.


  • Sangeeth Aiyappa (Senior Manager, international Tax Services Transfer Pricing)

    Sangeeth Aiyappa

    Senior Manager, international Tax Services Transfer Pricing

    Sangeeth has over 14 years of transfer pricing experience with Ernst & Young, with significant experience in Greater China, OECD and other Asian based transfer pricing documentation and planning.

    She has extensive experience with tax planning and cross-border tax structuring projects with respect to restructuring of principal structures, evaluating alternative operating models and redesigning transfer pricing policies/models.

    Sangeeth was part of the core team that concluded the first ever APA in Hong Kong in June 2014 , which was a bilateral agreement between Hong Kong and the Netherlands.

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  • Wilson Cheng (Partner, Hong Kong Business Tax Services / Tax Controversy Services, at EY)

    Wilson Cheng

    Partner, Hong Kong Business Tax Services / Tax Controversy Services, at EY

    Wilson is a Tax Partner in Hong Kong, with 20 years of Hong Kong corporate tax and transaction tax experiences.  He provides tax advisory and compliance services to conglomerates, listed companies as well as the US and European-based multinational corporations.

    His tax experiences include group structure rationalization, tax due to diligence review, pre-acquisition tax structuring advice, cross-border transaction planning, and compliance, IPO review and restructuring as well as tax accounting advice.  He has extensive experience in dealing with Hong Kong tax authorities, for example assisting corporations in settling pro-longed tax disputes on contentious tax issues.  Wilson has diverse industry experience, including retail and consumer products, food and beverage, technology, real estate, entertainment, media, and telecommunications sectors.

    More recently, he advised his clients on tax-efficient procurement model and structure, withholding tax planning as well as the application of tax resident certificate for tax treaties between Hong Kong and overseas jurisdictions.

    Wilson regularly contributes tax technical articles to newspapers and technical journals and is a frequent speaker at tax seminars organized by various professional bodies in Hong Kong.  He also serves as the Committee Member of Association of Chartered Certified Accountants (ACCA) Hong Kong from 2018/19 onwards and is the co-chairman of the taxation sub-committee of ACCA Hong Kong. From 2012/13 to 2015/16, he was the Council Member of the Taxation Institute of Hong Kong and was the founding organizer of CTA Conference in Hong Kong.

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Member Price Complimentary
Standard Price HKD 180
Member Price Complimentary