Intensive Course “An Introduction to International Taxation”, 14-16 June 2019

Taxation Law Research Programme (TLRP)
Asian Institute of International Financial Law
Faculty of Law, The University of Hong Kong

Intensive Course
An Introduction to International Taxation
14-16 June 2019 (Friday to Sunday)

Dr Sarah Hinchliffe, Assistant Professor of Tax and Accounting, University of Akron

Topics covered will include:

• How tax residents (companies and individuals) of Hong Kong, Mainland China, Australia, the EU, UK and US are taxed – who is considered a resident in these respective jurisdictions and the extent to which the tests differ?
• How source of income is determined and taxed in these respective jurisdictions?
• An overview of the OECD Model Tax Convention, and recent international tax reforms.
• The impact of Taxation Treaties (including Double Tax Treaties) in the respective jurisdictions.
• How expatriates of Hong Kong, Australia, the UK and US are taxed.
• An overview of international taxation compliance, including clarification about hidden traps concerning ‘schemes’ and investment structures for individuals and businesses in the respective jurisdictions.
• Recent changes since 2017 concerning Thin-Capitalisation and Transfer Pricing.
• What anti-profit shifting measures operate, and imminent changes.

Please see the Flyer for details. If you would like to attend the course, please return the Registration Form to Flora Leung by email at

Course Fee: HK$2,500 per person (Please send a cheque payable to “The University of Hong Kong” to Flora Leung, Faculty of Law, The University of Hong Kong, 10/F Cheng Yu Tung Tower, Centennial Campus, Pokfulam Road, Hong Kong.)

For Enquiries: Flora Leung at 3917-2941 or