This course aims to:

• provide students with knowledge about taxes relating to property, salaries and profits, tax depreciation allowances, personal assessment, anti-tax avoidance, tax management, stamp duty and tax administration
• develop students' analytical ability to solve technical tax problems in a systematic way, with consideration to tax and non-tax issues
• develop students' generic skills in interpersonal interaction, working individually and in team situations
• develop students' ethical outlook and sense of professional integrity when dealing with tax related issues.

# DEC AT element

Final examination:

Students will be assessed via the examination their understanding of concepts learned in class and textbooks and their ability to apply knowledge.

Students are required to pass both coursework and examination components to guarantee to pass the course. Failing either component may lead to failure in the course. The passing mark is generally 50.