Intensive course “AN INTRODUCTION TO INTERNATIONAL TAXATION” (3-5 June 2016)
Taxation Law Research Programme (TLRP)
Asian Institute of International Financial Law
Faculty of Law, The University of Hong Kong
AN INTRODUCTION TO INTERNATIONAL TAXATION
3-5 June 2016 (Friday to Sunday)
An introductory level course to the operation of international taxation as it applies to expatriates and businesses!
Topics covered will include:
- How tax residents (companies and individuals) of Hong Kong, Mainland China, Australia, the 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.
- What is the impact of Taxation Treaties (including Double Tax Treaties) in the respective jurisdictions?
- How are expatriates of Hong Kong, Australia, the UK and US taxed?
- An overview of international compliance, including what are the hidden traps concerning ‘schemes’ and investment structures for individuals and businesses in the respective jurisdictions?
- What measures are in place in the respective jurisdictions concerning Thin-Capitalisation and Transfer Pricing?
- What anti-profit shifting measures operate?
Sarah Hinchliffe is a Visiting Professor of Tax at the College of William and Mary Mason School of Business, and specializes in U.S., International and Comparative Taxation Law, also Trusts and Estates. 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, 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.
Course Fee: HK$2,200 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.)
Enquiry: Flora Leung at firstname.lastname@example.org or 3917-2941