Description

BEST OFFER! Grab the chance and get prepared for the CTA Exam!

**Stock is limited, orders will be handled on a first-pay-first-serve basis**

Members or Students who have renewed their TIHK membership or student registration can enjoy the special price at $450 (Member) / $300 (Student) for purchasing the “International Tax Law and Practice (1st edition) (with a free supplement for 2021 international tax updates)”.  Please refer to below or the order form for more details.

The Taxation Institute of Hong Kong and Wolters Kluwer (WK) jointly publish International Tax Law and Practice (the “Textbook”) which aims to assist students, tax professionals and businessmen to gain a good understanding of international tax law and practice, and prepare students for the Institute’s Chartered Tax Adviser (CTA) Qualifying Examination Paper 3 – International Tax.

The Textbook includes the most up-to-date international taxation law, principles and practice and will help readers to understand:

• the basic principles of international taxation;
• the difference between economic and international double taxation and be able to demonstrate a thorough understanding of why international double taxation occurs;
• the means by which international double taxation may be avoided;
• the difference between unilateral and bilateral double taxation relief;
• the nature of double tax agreements (“DTAs”) and how the typical clauses operate; and
• common anti-avoidance provisions in tax legislation to counter types of international tax planning.

Written by seasoned tax practitioners and reviewed by renowned academics and practitioners, International Tax Law and Practice is a comprehensive and updated reference for persons who wish to understand more about international taxation.

In early 2021, the Institute has decided to conduct an update of the International Tax Law and Practice by publishing an Online Supplement, given the BEPS 2.0 rules were expected to be finalized by the OECD by mid-2021, and the time for Hong Kong to come up with a list of potential tax and non-tax measures in the post-BEPS 2.0 era.

*Highlight of the Supplement for 2021 international tax updates*

• Over 100 Pages – comprehensive content
• Update on implementation of BEPS measures and tax certainty
• Update on Hong Kong’s latest responses to BEPS, including various revised DIPNs issued from 2019 to date
• The Fifth Protocol of DTA between HK and Mainland China
• Taxation in the Digital Economy
• Implications of Covid-19 on international taxation and tax administration responses, including OECD guidance on Transfer Pricing implications of Covid-19

Remarks: 

(1) For persons who have purchased the Book before, WK has set up an account for you to access the Supplement via their platform. Please contact the Secretariat if you have not yet received any instructions from the Publisher. 

(2) After login,  readers can also choose to view the Supplement online or download the standalone PDF file. Please contact the Secretariat if you need further assistance.

(3) To download the hardcopy order form: