Blockchain, Big Data and International Tax Compliance (19 June 2019)
Taxation Law Research Programme (TLRP)
Asian Institute of International Financial Law
Faculty of Law, The University of Hong Kong
Blockchain, Big Data and International Tax Compliance
Dr Sarah Hinchliffe
Assistant Professor of Tax and Accounting
University of Akron
Wednesday, 19 June 2019
12:30 – 1:30 pm
Academic Conference Room, 11/F Cheng Yu Tung Tower
The University of Hong Kong
Blockchain, or distributed ledger technology (DLT), is an emerging digital technology that represents a foundational shift in record keeping. Blockchain is a way of ordering and verifying transactions in a distributed ledger, where a peer-to-peer network of computers maintains and validates a record of consensus of transactions with a cryptographic audit trail.
Tax professionals (in both the legal and accounting industry) may need to embrace the advent of blockchain and the potential uses of DLT beyond cryptocurrency. From developing tax strategies to claiming potentially available R&D credits, this seminar will discuss how blockchain is helping to reimagine the tax function in Hong Kong, the US and Australia.
Dr Sarah Hinchliffe is an Assistant Professor of Tax and Accounting at the University of Akron, and specializes in U.S., International and Comparative Taxation Law. Professor Hinchliffe is an Australian Lawyer as well as a Chartered Tax Advisor, an Associate member of the Law Institute of Victoria, and of the Taxation Institute of Australia. She has practical experience in the area of taxation law having worked for the Australian Taxation Office and in private legal practice. Professor Hinchliffe is a co-founder of a boutique law firm based in Melbourne, Australia. She has held a number of international academic appointments, including at Harvard Law School, the College of William and Mary, Boston University School of Law, the University of Nevada William S. Boyd School of Law, the University of Hong Kong, the University of Melbourne, Monash University, Victoria University, and the Taxation Institute of Australia. Professor Hinchliffe has been an external editor for the Law Institute Journal, Editor in Chief of the Journal of Australian Taxation, and has been engaged by the Productivity Commission as a consultant.