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

Intensive Course
An Introduction to International Taxation
8-10 June 2018 (Friday to Sunday)

Presenter:
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 fkleung@hku.hk