Transparency and Exchange of Information for Tax Purposes in China’s Context (18 Jun 2014)

Taxation Law Research Programme (TLRP)
Asian Institute of International Financial Law
Faculty of Law, The University of Hong Kong
RGC Theme-based Research Scheme Project:
“Enhancing Hong Kong’s Future as a Leading International Financial Centre”


Transparency and Exchange of Information for Tax Purposes in China’s Context

Suhua Huang
Director, Global Cooperation and Compliance Division of International Taxation Department, State Administration of Taxation (SAT), People’s Republic of China

Wednesday, 18 June 2014
12:30 – 1:30 pm
Academic Conference Room, 11/F Cheng Yu Tung Tower
The University of Hong Kong

The scope of transparency and exchange of information (EOI) for tax purposes is one of the focal issues in the international tax arena. This presentation traces its development from the perspective of Mainland China. Apart from describing the general landscape of global investment environment and growing concerns on transparency, the incentives to promote the taxation transparency and EOI, as well as the legal framework of EOI, this presentation will look into the current EOI circumstances in China and other jurisdictions, as well as recent developments including the Common Reporting Standard and the Base Erosion and Profit Shifting Project, which are of interest to the business sector.

HUANG Suhua joined the State Administration of Taxation (SAT) of the People’s Republic of China in 2000 and has served as Principal Staff Member, Deputy Director and Director in the International Taxation Department and Tax Research Institute of the SAT. He is now Director of Global Cooperation and Compliance Division of the SAT International Taxation Department, responsible for the SAT mutual administrative assistance program including Tax Information Exchange Agreement negotiation and exchange of information practice. He has actively participated in the successful Peer Review of China launched by the Global Forum on Transparency and Exchange of Information for Tax Purposes. He is a key member of the China task force on the Multilateral Convention on Mutual Administrative Assistance in Tax Matters and Foreign Account Tax Compliance Act. He is Vice Chair of the OECD Working Party 10 on Exchange of Information and Tax Compliance, and a frequent speaker on the OECD Outreach Program, promoting the worldwide adoption of the new international standard of exchange of information for tax purposes to curb aggressive cross-border tax planning, tax avoidance and evasion.

The Seminar will be conducted in English.