Intl Tax Framework for Investment, Wealth and Philanthropy Hubs
Taxation Law Research Programme (TLRP)
International Tax Framework for Investment,
Wealth and Philanthropy Hubs
10 July 2025 (Thursday), 2:00 – 3:15 PM Hong Kong Time via Zoom
Highly developed and competitive Investment, Wealth (incl. Family Offices) and Philanthropy Hubs in Asia-Pacific, Europe and the Middle East, like Hong Kong and Singapore, Ireland, the Netherlands, Switzerland and the UAE, are in the core focus of the dynamic as well as fragmented international level-playing-field on taxation. The past and the future development of the International Tax Architecture and the various International Tax Standards are elaborated by the G20, the OECD, the EU and more and more also by the UN, and challenged by different NGOs and various international organizations and jurisdictions of the global south. The International Tax Standards are also most important for the respective Investment, Wealth and Philanthropy Hubs as the current and future re-design of their entire tax system including tax incentives, tax exemptions and favorable tax regimes have to align with them.
The seminar gives an overview about the current state of play regarding the relevant International Tax Framework incl. BEPS, anti-tax avoidance and tax transparency measures, fair taxation and EU-Code of Conduct requirements, EU-State Aid rules and the Global Minimum Taxation of 15% under Pillar 2 (GloBE) concerning multinational enterprises (MNE), family offices and wealth structures (trusts, private and charitable foundations) to prevent tax avoidance, base erosion and profit shifting, to sanction harmful tax regimes and to curb international tax competition. Their significant impact especially on highly developed and competitive jurisdictions like Investment, Wealth and Philanthropy Hubs (incl. Family Offices) with either a territorial tax system, a modern tax system with an Allowance for Corporate Equity (ACE), certain tax exemptions, tax incentives or favorable tax regimes will be addressed and analyzed.
The future position of Investment, Wealth (incl. Family Offices) and Philanthropy Hubs within the highly complex international level-playing-field on taxation requires a comprehensive analysis of the International Tax Architecture and the various International Tax Standards as well as the multiple interaction of national and international tax systems in order to stay internationally competitive, attractive and globally recognized also in the future.
About the Speaker
Professor Dr Martin Wenz is a Professor of National and International Tax Law and holds the Chair for Business Taxation and the Laws of International and Liechtenstein Taxation at the University of Liechtenstein. His main research interests are the international tax architecture and the re-design of tax systems, international tax standards and the international level-playing-field on taxation, the international tax treatment of individuals (UHNWI), companies, complex private and charitable wealth structures and the various aspects of the Liechtenstein tax law. Professor Wenz gives also comprehensive advice to the Liechtenstein Government on national and international tax law including Double Tax Agreements and on the Implementation of International Tax Standards including Pillar 2 (GloBE).
Chair: Professor Wilson Chow, Associate Professor, Faculty of Law, The University of Hong Kong
Registration is required. Please register ONLINE to reserve your place.
Zoom information will be provided to registrants prior to the event.
Enquiries: Flora Leung at aiiflhku@hku.hk