Course Aims & Objectives:
Aims
This course aims to enable students to understand the principles and practices of direct taxation in Hong Kong and to evaluate the tax implications of corporate planning and decisions.

Objectives
Upon completion of the course, students should be able to:

1. understand the current law and practice of the Hong Kong tax system of direct taxation;
2. acquire basic knowledge of the statutory and case law relating to tax avoidance and application of anti-avoidance legislation;
3. take into consideration relevant non-tax and tax factors when formulating effective planning and management for the corporation.

Units: 3

Level: P6

Medium of Instruction: English

Keyword Syllabus:
Introduction to Hong Kong Taxation; Salaries Tax; Property Tax; Profits Tax; Personal Assessment; Stamp Duty; Estate Duty; Tax Planning in General.

Teaching Pattern:
Duration of course: 1 semester
Current mix of lecture/tutorial/laboratory, other: 3 hrs. lecture

Assessment Pattern:
Examination duration: 3 hours
Percentage distribution of marks for coursework, examination, other: 50% Coursework, 50% Examination
Grading pattern: Standard (A+AA-...F)
Students are required to pass both coursework and examination components in order to be awarded a pass.

Pre-requisite(s): Nil

Pre-cursor(s): Nil

Equivalent Course(s):
From the old curriculum:
AC8521 Taxation and Tax Planning