Taxation II

Course Coordinator: Lo Sze Man, BBA (Hons) (CUHK); MSc (UoL); FCPA; FCCA, FTIHK

Course Developer: Raymond Chan, HKMU

Advisory prerequisite(s)
You are advised to have already studied ACT B331 and ACT B332 (or ACT B301) and ACT B414.

Aims
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.

Contents
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

Learning support
There will be five two-hour tutorials and one two-hour surgery.

Assessment
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).

Equipment
Students will need access to a personal computer with an Internet connection.

Set book(s)
Ho, P. K., & Mak, K. P. (2024). Hong Kong taxation and tax planning (22nd ed.). Pilot Publishing.