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CPD/CPT Course:
Taxation Law

Presented by
Prof. Julien Chaisse,
Associate Professor,
The Chinese University of Hong Kong

International Taxation Law
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Code: EVT000000091 Level: Intermediate
Date: 15 September 2015 (Tuesday) Language: English
Time: 14:30 - 17:45
(Reception starts at 14:00)
Accreditation(s): LSHK 3.0 CPD Points
(LSHK Allocated Number: 20152662)
SFC 3.0 CPT Hours
Venue: Request for Rerun:
Please Contact Us for Details
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Presenter's Profile:
Prof. Julien Chaisse

Julien Chaisse is Professor at The Chinese University of Hong Kong (CUHK), Faculty of Law.  He is an award-winning scholar of international law with a special focus on the regulation and development of economic globalization.  His teaching and research include international trade/investment law, international taxation, law of natural resources, and Internet law. Prior to joining CUHK in 2009, Dr. Chaisse was a senior research fellow at the World Trade Institute (Switzerland).  He also held an appointment as lecturer at elite school Sciences Po Aix (France) and served as a diplomat at the Embassy of France in New Delhi (India).

Dr. Chaisse is frequently invited to lecture at many academic institutions and leading universities around the world, including Columbia University (U.S.), University of Oxford (U.K.), Melbourne University (Australia), Tokyo University (Japan), and Tsinghua University (China).  Dr. Chaisse has published numerous well-regarded and widely-cited books and articles, such as "The Regulation of Global Water Services Market", Cambridge University Press (2017); "International Economic Law and Governance", Oxford University Press (2016); "Shareholder Protection Reloaded", Stanford Journal of International Law (2016); "Navigating the Expanding Universe of International Treaties on Foreign Investment", Journal of International Economic Law (2015); "Maintaining the WTO's Supremacy in the International Trade Order", Journal of International Economic Law (2013); and "Promises and Pitfalls of the European Union Policy on Foreign Investment", Journal of International Economic Law (2012).

In recognition of his outstanding academic performance, Dr. Chaisse received the CUHK Vice-Chancellor's Exemplary Teaching Award in 2015 and the CUHK Research Award in 2012.  Dr. Chaisse has held the appointment of Director of the Centre for Financial Regulation and Economic Development at CUHK Law since 2013, and has established forward-looking legal projects and events at CUHK, including the series of "Asia FDI Forum", which has become the most prominent conference on foreign investment regulation in Asia.

In addition to his professorship, Dr. Chaisse is a well-experienced arbitrator and a leading consultant to international organizations, governments, multinational law firms, and private investors.  He is also member of some of the world's foremost organizations, including the World Economic Forum's International Trade and Investment Council and the Internet Corporation for Assigned Names and Numbers (ICANN) in which Dr. Chaisse serves on the Working Group on gTLDs' rights protection mechanisms review and the Accountability and Transparency Review program.

Course Objective:

This course provides an introduction to international taxation which is the study or determination of tax on a person or business subject to the tax laws of different countries or the international aspects of an individual country's tax laws as the case may be.  Many governments tax individuals and/or enterprises on income.  Such systems of taxation vary widely, and there are no broad general rules. These variations create the potential for double taxation (where the same income is taxed by different countries) and no taxation (where income is not taxed by any country).

The course focuses on the Hong Kong's approach towards international taxation which is of high relevance for lawyers involved in cross-border transaction and litigation.  Hong Kong SAR has managed to conclude a significant numbers of tax treaties in an incredible short time.  Hong Kong SAR’s tax treaty network is quite remarkable.  Many important countries belong to Hong Kong SAR’s tax treaty partners.  Tax treaties allocate taxation rights to the two contracting states.  Tax treaty provisions make sure that income and property may only be taxed once.

The object and purpose of tax treaties is to avoid double taxation.  For a jurisdiction like Hong Kong SAR it is not obvious to have such a tax treaty network or to have treaties at all: since Hong Kong SAR has a territorial system of taxation foreign income is not taxed in the hands of Hong Kong SAR residence.  They should not suffer under double taxation.  However, foreign investors may be exposed to double taxation.  They might be taxed in Hong Kong SAR with their Hong Kong SAR sourced income and in their residence state as well.

Course Outline:

This course covers principles of Hong Kong tax policy, tax treaties with foreign countries and political forces that shape international tax policy.

The course covers in particular the following notions:

  • Tax residency
  • Permanent establishment
  • Withholding taxes
  • Income from employment
  • Tax exemptions
  • Harmonization of tax rates
  • Provisions unique to inheritance taxes
  • Double tax relief
  • Mutual enforcement
  • Tax information exchange agreement
  • Dispute resolution
  • Limitations on benefits
  • Priority of law

This course is supported by:  Kornerstone Limited
Relevant CPD Courses
Course: The Changing Global Landscape of International
Tax Co-operation: BEPS and the Trade/Investment
The Changing Global Landscape of International Tax Co-operation: BEPS and the Trade/Investment Challenges
Presenter(s): Prof. Julien Chaisse
Date: 30 November 2018 (Friday)
Time: 09:30 - 12:45
Venue: Kornerstone Institute, 15/F, Hip Shing Hong Centre,
55 Des Voeux Road Central, Central, Hong Kong
Language: English
Accreditation(s): LSHK 3.0 CPD Points
SFC 3.0 CPT Hours
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