Asian Institute of International Financial Law (AIIFL), HKU

Peter Willoughby Memorial Lecture

Tax Residency, Investment Opportunities Retirement Considerations for the Expat Post COVID-19

Asian Institute of International Financial Law | Taxation Law Research Programme (TLRP)

Date & Time Wednesday, 9 December 2020 5:00-6:00 pm (HKT)
Duration 1:00
Location Online via ZOOM

In the present environment, individuals and expats in Hong Kong have increased their focus on the taxation implications of their strategic planning opportunities and the nature of investments locally also abroad. Expats that may have sought to relocate to another country post-retirement may wish first to be equipped with an understanding of tax policy and legislative changes introduced as a result of COVID-19. Individuals who seek to remain in Hong Kong post-retirement may similarly seek a better understanding of the retirement system, as well as taxation consequences of any investments located outside Hong Kong. In addition to unintended tax residency issues brought about by COVID-19, this seminar will highlight some tax planning strategies for the expat located in Hong Kong post-COVID-19, the application of double tax treaties to certain income streams and capital gains, and also regulatory changes in the United States, United Kingdom and Australia with respect foreign investments.

Introduction

Professor Douglas Arner

Kerry Holdings Professor in Law, Faculty of Law, The University of Hong Kong

About the Speaker

Dr. Sarah Hinchliffe

Associate Professor, School of Professional Accountancy, Long Island University (United States)

Dr. Sarah Hinchliffe is an Associate Professor in the School of Professional Accountancy at Long Island University, and specializes in international and comparative taxation law and corporate strategy. 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 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, the College of William and Mary, Boston University School of Law, the University of Akron, 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.

Chair

Adjunct Professor Richard Cullen

Adjunct Professor, Faculty of Law