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function goURL_newwin(arg) { url = document.location.href; loc = url.indexOf(arg.substring(0,4)); //no such parameter; if (loc==-1) { url = url + "&" + arg; } else { //replace parameter; url = url.substring(0,loc-1) + url.substring(loc+8) + "&" + arg; } window.open(url); } function goURL_newwin2(arg) { url = document.location.href; url = url.replace("OUHK/tcSubWeb", "OUHK/tcSingWeb"); loc = url.indexOf(arg.substring(0,4)); //no such parameter; if (loc==-1) { url = url + "&" + arg; } else { //replace parameter; url = url.substring(0,loc-1) + url.substring(loc+8) + "&" + arg; } window.open(url); } function chkmiseandprt() { var sPageURL = window.location.search.substring(1); var sURLVariables = sPageURL.split('&'); var flag1 = false; var flag2 = false; for (var i = 0; i 0){ flag1 = true; break; } else if (sParameterName[1].indexOf("tcSubWeb")>0){ flag2 = true; break; } else { break; } } } var ua = window.navigator.userAgent; var msie = ua.indexOf("MSIE "); if (msie > 0 || !!navigator.userAgent.match(/Trident.*rv:11./)) // If Internet Explorer, return version number window.print(); else if (flag1) goURL_newwin('pri=1'); // other browswer and tcSingPage else if (flag2) { goURL_newwin2('pri=1'); // other browswer and tcSubWeb } else window.print(); return false; }
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Provides better UX, lower CPU usage. useCSS: true, //{NEW} Boolean: Slider will use CSS3 transitions if available touch: true, //{NEW} Boolean: Allow touch swipe navigation of the slider on touch-enabled devices video: false, //{NEW} Boolean: If using video in the slider, will prevent CSS3 3D Transforms to avoid graphical glitches // Primary Controls controlNav: iPage, //Boolean: Create navigation for paging control of each slide? Note: Leave true for manualControls usage directionNav: iPrimary, //Boolean: Create navigation for previous/next navigation? (true/false) prevText: "Previous", //String: Set the text for the "previous" directionNav item nextText: "Next", //String: Set the text for the "next" directionNav item // Secondary Navigation keyboard: true, //Boolean: Allow slider navigating via keyboard left/right keys multipleKeyboard: false, //{NEW} Boolean: Allow keyboard navigation to affect multiple sliders. Default behavior cuts out keyboard navigation with more than one slider present. mousewheel: false, //{UPDATED} Boolean: Requires jquery.mousewheel.js (https://github.com/brandonaaron/jquery-mousewheel) - Allows slider navigating via mousewheel pausePlay: iPause, //Boolean: Create pause/play dynamic element pauseText: "Pause", //String: Set the text for the "pause" pausePlay item playText: "Play", //String: Set the text for the "play" pausePlay item // Special properties controlsContainer: "", //{UPDATED} jQuery Object/Selector: Declare which container the navigation elements should be appended too. Default container is the FlexSlider element. Example use would be $(".flexslider-container"). Property is ignored if given element is not found. manualControls: "", //{UPDATED} jQuery Object/Selector: Declare custom control navigation. 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ACY B804F
Course Coordinator: Chan Kin Pun, MBA (HKU); MScF (CityU of HK); FCPA (HKICPA)
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
- Properties 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
Normally three hours per week
Assessment
The assessment for this course comprises one individual assignment, class participation and a final examination. The assignment accounts for 30% of the total course score, class participation accounts for 10% and the final examination 60%. Students are required to submit 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.
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© 2021 by The Open University of Hong Kong.
All Rights Reserved.
© 2021 by The Open University of Hong Kong. All Rights Reserved.
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