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Accounting & Finance Accounting

Certificate for Module (International Tax)
證書(單元 : 國際稅務)

CEF Reimbursable Course

CEF Reimbursable Course

Course Code
AC149A
Application Code
2270-AC149A

Credit
9
Study mode
Part-time
Start Date
10 Feb 2025 (Mon)
Next intake(s)
January 2025, August 2025
Duration
30 hours
Language
English
Course Fee
HK$6000
Deadline on 27 Jan 2025 (Mon)
Enquiries
2867 8475
2861 0278
Apply Now

Highlights

The programme aims to develop students’ understanding of the principles and practices of international taxation. It enables them to analyse international tax issues and to advise on tax planning strategies for both corporations and individuals. 
 

Programme Details

On completion of the programme, students should be able to

  1. explain the nature of international double taxation and the methods of double taxation relief;
  2. identify common types of anti-avoidance provisions designed to counter specified forms of international tax planning;
  3. explain the effect of the principal articles in a typical double taxation agreement; and
  4. evaluate the dynamic developments of the international tax policy in response to various environmental challenges.

Syllabus

  • General Principles of International Taxation
    • Right of a jurisdiction to impose tax
    • Residence based taxation
    • Alternative methods for determining residence status of individuals and corporations
    • Source based taxation
    • Typical rules for determining source of income
    • Common methods for taxing different types of income
  • International Double Taxation
    • Difference between economic and international double taxation
    • Causes of international double taxation
    • Methods of double taxation relief
    • Typical simple computations under the different methods of double taxation relief
    • Tax sparing
  • Double Taxation Agreements (DTAs)
    • Legal nature, effect and objectives
    • Model of DTAs and the main differences between the OECD and UN approaches
    • Revision and termination
    • Interaction with domestic taxation law
    • Principal Articles of the OECD Model DTA
    • Concept of “treaty shopping” and methods by which it may be countered by a taxing jurisdiction
    • Specific contents of the comprehensive DTAs entered into by Hong Kong
  • Anti-avoidance Provisions in Relation to Cross-border Transactions or Planning
    • Transfer pricing provisions
    • Thin capitalisation provisions
    • Controlled foreign company provisions
  • Other Issues
    • Hybrid entities
    • Digital economy
    • Harmful tax practices
    • Base erosion and profit shifting (BEPS)

 

Assessment

A 3-hour written examination (short and long essay type questions)

Attendance Requirement

At least 70%

Award

Upon successful completion of the programme and achieve at least 70% of attendance, students will be awarded within the HKU system through HKU SPACE a "Certificate for Module (International Tax)".

Application Code 2270-AC149A Apply Online Now
Apply Online Now

Modules

February 2025 INTAKE:

International Tax (30 Hour)

Lecture

Date

Day

Time

Venue

1

10 February 2025

Monday

19:00-22:00

TBC

2

17 February 2025

Monday

19:00-22:00

TBC

3

24 February 2025

Monday

19:00-22:00

TBC

4

03 March 2025

Monday

19:00-22:00

TBC

5

10 March 2025

Monday

19:00-22:00

TBC

6

17 March 2025

Monday

19:00-22:00

TBC

7

24 March 2025

Monday

19:00-22:00

TBC

8

31 March 2025

Monday

19:00-22:00

TBC

9

07 April 2025

Monday

19:00-22:00

TBC

10

14 April 2025

Monday

19:00-22:00

TBC

Exam

28 April 2025

Monday

19:00-22:00

TBC

Fee

Application Fee

HK$150

Course Fee
  • Course Fee : HK$6000

Entry Requirements

Applicants shall hold:

  1. a bachelor’s degree awarded by a recognised university or equivalent; or
  2. an Associate Degree / a Higher Diploma or equivalent and have 2 years of work experience.

Applicants with other qualifications will be considered on individual merit.

CEF

  • The CEF Institution Code of HKU SPACE is 100
CEF Courses
CERTIFICATE FOR MODULE (INTERNATIONAL TAX)
證書(單元:國際稅務)
COURSE CODE 33C158582 FEES $6,000 ENQUIRY 2867-8475
Continuing Education Fund Continuing Education Fund
This course has been included in the list of reimbursable courses under the Continuing Education Fund.

Certificate for Module (International Tax)

  • This course is recognised under the Qualifications Framework (QF Level [5])

Apply

Online Application Apply Now

Application Form Download Application Form

Enrolment Method
Payment Method
1. Cash, EPS, WeChat Pay Or Alipay

Course fees can be paid by cash, EPS, WeChat Pay or Alipay at any HKU SPACE Enrolment Centres.

2. Cheque Or Bank draft

Course fees can also be paid by crossed cheque or bank draft made payable to “HKU SPACE”. Please specify the programme title(s) for application and applicant’s name. You may either:

  • bring the completed form(s), together with the appropriate course or application fees in the form of a cheque, and any required supporting documents to any of the HKU SPACE enrolment centres;
  • or mail the above documents to any of the HKU SPACE Enrolment Centres, specifying “Course Application” on the envelope. HKU SPACE will not be responsible for any loss of personal information and payment sent by mail.
3. VISA/Mastercard

Applicants may also pay the course fee by VISA or Mastercard, including the “HKU SPACE Mastercard”, at any HKU SPACE enrolment centres. Holders of the HKU SPACE Mastercard can enjoy a 10-month interest-free instalment period for courses with a tuition fee worth a minimum of HK$2,000; however, the course applicant must also be the cardholder himself/herself. For enquiries, please contact our staff at any enrolment centres.

4. Online Payment

Online application / enrolment is offered for most open admission courses (enrolled on first come, first served basis) and selected award-bearing programmes. Application fees and course fees of these programmes/courses can be settled by using "PPS by Internet" (not available via mobile phones), VISA or Mastercard. In addition to the aforesaid online payment channels, new and continuing students of award-bearing programmes with available online service, they may also pay their course fees by Online WeChat Pay, Online Alipay or Faster Payment System (FPS). Please refer to Enrolment Methods - Online Enrolment  for details.

Notes

  • If the programme/course is starting within five working days, application by post is not recommended to avoid any delays. Applicants are advised to enrol in person at HKU SPACE Enrolment Centres and avoid making cheque payment under this circumstance.

  • Fees paid are not refundable except under very exceptional circumstances (e.g. course cancellation due to insufficient enrolment), subject to the School’s discretion. In exceptional cases where a refund is approved, fees paid by cash, EPS, WeChat Pay, Alipay, cheque, FPS or PPS by Internet will be reimbursed by a cheque, and fees paid by credit card will be reimbursed to the credit card account used for payment. 

  • In addition to the published fees, there may be additional costs associated with individual programmes. Please refer to the relevant course brochures or direct any enquiries to the relevant programme team for details.
  • Fees and places on courses cannot be transferrable from one applicant to another. Once accepted onto a course, the student may not change to another course without approval from HKU SPACE. A processing fee of HK$120 will be levied on each approved transfer.
  • HKU SPACE will not be responsible for any loss of payment, receipt, or personal information sent by mail.
  • For payment certification, please submit a completed form, a sufficiently stamped and self-addressed envelope, and a crossed cheque for HK$30 per copy made payable to “HKU SPACE” to any of our enrolment centres.
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