Course Coordinator: Lo Sze Man, BBA (Hons) (CUHK); MSc (UoL); FCPA; FCCA
Course Developer: Raymond Chan, HKMU
You are advised to have already studied ACT B331 and ACT B332 (or ACT B301) and ACT B414.
This course aims to provide learners with in-depth knowledge of advanced topics in Hong Kong taxation. It includes advanced tax topics such as locality of profits, taxation of special businesses and non-residents, anti-tax avoidance, an introduction to China tax, tax planning and tax management. Upon completion of the course, learners should have the skills to effectively interpret and apply tax statutes and tax rules.
The course covers the following topics:
- Locality of profits and taxation of non-residents
- Profits tax of special business
- Anti-tax avoidance
- Introduction to China tax and CDTA
- Tax planning and management
There will be five two-hour tutorials and one two-hour surgery.
There are two assignments and one examination. Students must use word processing software (such as Microsoft Word) to prepare the assignments, and submit the assignments via the Online Learning Environment (OLE).
Students will need access to a personal computer with an Internet connection.
Ho, P. K. W., & Mak, K. P. L. Hong Kong taxation and tax planning (latest edition). Pilot Publishing Co Ltd.