Intensive Course: An Introduction to International Taxation, 8-10 June 2018
Taxation Law Research Programme (TLRP)
Asian Institute of International Financial Law
Faculty of Law, The University of Hong Kong
An Introduction to International Taxation
8-10 June 2018 (Friday to Sunday)
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 more information.
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.)
Enquiry: Flora Leung at 3917-2941 or firstname.lastname@example.org