In our May 2022 Issue of Newsletter, we will discuss certain tax issues addressed in the 2021 Annual Meeting between the Hong Kong Institute of Certified Public Accountants (“HKICPA”) and the Inland Revenue Department (“IRD”).1.  Application of the source principles to a datacentre or server permanent establishment (“PE”)A Hong Kong Server alone does not constitute a Hong Kong PE, but

Application of the source principles to a datacentre or server permanent establishment (“PE”)