Advanced Taxation

Course Coordinator: Wong Chun Yin, BBA (Hons) (CUHK); MAcc (CUHK); MCG (HKMU); CPA; ACG; HKACG(CS,CGP)

Advisory prerequisite(s)
You are advised to have already studied ACTB864F Tax Framework.

Aims
The course aims to provide learners with in-depth knowledge of advanced topics on Hong Kong taxation. Topics include taxation of special businesses, taxation of non-residents, anti-tax avoidance provisions, an introduction to China tax and Comprehensive Double Taxation Agreements, and tax planning and management. The course also aims to help learners acquire the skills to effectively interpret tax statutes and rules, and be able to apply them.

Contents
The course covers the following topics:

• Basic tax principles and tax administration
• Property tax and stamp duty
• Profits tax and depreciation allowances
• Anti-tax avoidance and other selected topics on profits tax
• Profits tax for special businesses
• Salaries tax computation and anti-tax avoidance for service companies, salary tax planning and personal assessment
• China taxation and Comprehensive Double Taxation Agreements

Contact hours
A total of 33 contact hours across one term, consisting of six three-hour lectures and five three-hour tutorial classes.

Assessment
The continuous assessment portion of the course accounts for 40% of the total course score, consisting of a written assignment (30%) and class participation (10%). The final examination accounts for the remaining 60% of the total course score. Students are required to submit written assignments via the Online Learning Environment (OLE).

Set book(s)
Lau, A M and Olesnicky, M (2019) Hong Kong Taxation Law & Practice, 2018–19 edn, Hong Kong: The Chinese University Press.