Tax is an important part of the business environment in which lawyers work. Tax law is a subject that touches on every aspect of the law on which a lawyer might advise, including contract law, tort law, family law, company law, labour law and criminal law. It is a gateway to understanding the choice of investment and business vehicles, the structure of trusts, the form of legal contracts, tort settlements, family dissolution agreements and the design of commercial arrangements. The aim of this course is to introduce students to the key policy and legal issues, as well as contemporary developments, both in the Hong Kong tax system, and from an international comparative perspective (e.g., the UK, Australia and New Zealand). Topics include personal income tax, corporation tax, value added tax (goods and services tax), capital gains tax, wealth tax, and tax avoidance and anti-avoidance rules. 

This course will prepare students for a career in a wide range of global employment destinations, including but not limited to the legal profession, legal practice in accountancy, house company counsel and government agencies.