Asian Institute of International Financial Law (AIIFL), HKU

AIIFL events you might like

AIIFL Series

In this series

AIIFL Lectures & Seminars

Meet the Team

AIIFL Lectures & Seminars

Should HK Follow NZ’s Decision to Implement a DST?

Taxation Law Research Programme (TLRP)

Date & Time Wednesday, 1 November 2023 12:00-1:30 pm (HKT)
Duration 1:30
Location Online via ZOOM
New update Recording available  ,  

This presentation will consider the recent decision by the New Zealand Government to implement a Digital Services Tax (DST) as a reaction to the slow progress globally to implement the BEPS 2.0 Two-Pillar approach. It will review the original proposal released for consultation in 2019, the draft legislation introduced to Parliament in late August 2023, and speculate what may happen following the General Election to be held on 14 October 2023. Building on this foundation, the presentation will then move its focus to considering whether Hong Kong should follow a similar approach.

About the Speaker

Professor Adrian Sawyer

Professor of Taxation in the UC Business School, University of Canterbury

Adrian Sawyer is Professor of Taxation in the UC Business School at the University of Canterbury. Adrian holds an SJD from the University of Virginia, and MCom(Hons), BCom and LLB degrees from the University of Canterbury. He is a FCA (CA_ANZ) and FCPA (CPA Australia), and Barrister and Solicitor of the High Court of New Zealand. He has an extensive publication record, with articles appearing in scholarly and professional journals and chapters in books published in Asia, Australasia, Europe and North America. He is on numerous editorial boards and is Chair of the Editors of the New Zealand Journal of Taxation Law and Policy. His research interests include tax administration and compliance, international taxation (including international organisations), e-commerce taxation, environmental taxation, tax history, taxpayers’ rights, and tax rulings. He has been a regular visitor to HKU.

Chair

Adjunct Professor Richard Cullen

Adjunct Professor, Faculty of Law