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    ACY B804F
    Advanced Taxation
    ACY B804F
    Advanced Taxation

    Course Coordinator: Chan Kin Pun, MBA (HKU); MSCF (City U of HK); CPA (HKICPA)

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

    The course aims to provide learners with in-depth knowledge of advanced topics in Hong Kong taxation. It includes advanced tax topics such as 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. It aims to provide learners with the skills to effectively interpret tax statues and rules and apply them.

    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 for 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 Agreement

    Contact hours
    Normally three hours per week.

    There are one individual assignment, class participation and a final examination. The assignment accounts for 30% of the total course score, the class participation accounts for 10% of the total course score and the final examination accounts for 60% of the total course score. Students are required to submit assignments via the Online Learning Environment (OLE).

    Set book(s)
    Macpherson, A and Laird, G (2015–2016 edition) Hong Kong Taxation: Law and Practice, Hong Kong: The Chinese University Press.

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