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Executive Certificate in Tax Digitalisation
行政人員證書《稅務數碼化》

Course Code
EP162A
Application Code
2035-EP162A
Study mode
Part-time
Start Date
To be advised
Duration
2 months to 3 months
Language
English, supplemented with Cantonese
Course Fee
HK$7,000
Deadline on 25 Jun 2021 (Fri)
Enquiries
2867 8475 / 2867 8314
2861 0278
executive@hkuspace.hku.hk
How to Apply
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New Programme! How does digitalisation impact the tax operation? Did you know that a foreign entity with no physical presence in Hong Kong other than a server could still be defined as a permanent establishment (PE) and therefore liable to tax in the SAR? In March 2020, the Inland Revenue Department (IRD) revised its Departmental Interpretation and Practice Note No.39, also known as DIPN 39, setting out taxation principles that apply broadly to digital businesses, e-commerce transactions and digital assets. The revised DIPN also sets out the IRD's position on the taxation of issuers of Initial Coin Offerings (ICOs). The target student groups include auditors, tax officer and those who want to know the impact of digitalisation on taxation; and those who would further develop their career in the tax profession.
How to Apply

Highlights

Programme Objectives
The programme aims to equip students with knowledge and impact of digitalisation on tax administration and operation.
 
 
Programme Structure and Delivery
The proposed new Executive Certificate in Tax Digitalisation will be a 30-hour short course. Students can learn both concepts and theories about the impact of digitalisation on taxation through lectures and case-studies.  Practitioners will be invited to share their experience through the guest lectures. 
 
Medium of instruction is English, supplemented with Cantonese.
 

Digitalisation is transforming business and the way information is stored and accessed;  and as such, the tax infrastructure may need to address a number of issues to realise tax revenues from these new channels.

An update on the OECD’s work across these areas will form part of the report on tax and digitalisation that has been delivered to the G20 in 2020.

Programme Details

1  Introduction

a.    problems in taxing digital business

b.    digital technology in tax administration - overview

 

2  Digitalization

a.    digital market

b.    digitalised business models and example

 

  3  International Income Tax Framework

a.    general principles

b.    international income tax framework

 

   4   Applying Cross-border income tax rules to Digital Commerce

a.    business profits

b.    services

c.   royalty

d.    residence rules

e.    transfer pricing

f.    controlled foreign corporation

g.   cypto- currencies

 

5  International Consumption Tax Framework

a.    basic design features of Value-added taxes (“VAT”)

b.    taxing consumption by destination principle

 

6  Applying Cross-border VAT rules to Digital Commerce

a.    EU value-added tax

b.    US retail sales tax

c.    cloud computing

d.    digital market platforms

 

7  Tax compliance

a.    tax authority digitalisation

b.    online platform to collect tax

c.     automatic exchange of information

       d.    big data in tax collection and enforcement

 

          Learning Outcomes

Upon completion of the programme, students should be able to:

 

1. apply income tax rule to digital commerce;

2.evaluate the impact of digitalisation on international tax rules and tax administration; and

3. carry out an effective tax compliance under digital era.

 

Target Student Groups

The target student groups include auditors, tax officer and those who want to know the impact of digitalisation on taxation; and those who would further develop their career in the tax profession.

There will be an in-class exercise of one-hour MCQ and an individual assignment of a case study of 1,000 words.

Tutor Profile

Mr. Fan

Mr. Fan is the managing director and owner of a medium-sized CPA firm.  He was authorized representative, company secretary and financial controller of a listed company before establishing his practice in 2009.  He is now tax adviser of a leading aircraft leasing company and one of the industry leaders in the beauty business of Hong Kong. 

He has over 27 years’ post-qualification experience in assurance, accounting, taxation and financial management. He is now teaching company law and international taxation courses offered by HKU SPACE.

He holds Master of Business Administration (with Merit in Banking) and Master of Laws degrees from University of London International Programmes and a Master of Science in Accountancy degree from The Hong Kong Polytechnic University.  He is a Certified Public Accountant (Practising) and Certified Tax Adviser in Hong Kong and Fellow Member of the Hong Kong Institute of Certified Public Accountants, the Taxation Institute of Hong Kong, the Association of Chartered Certified Accountants and the Chartered Institute of Management Accountants and a Member of CPA Australia.

Guest Speaker

Mr. Ricky Tam

Associate Partner

Ernst & Young Tax Services Limited

 

Application Code 2035-EP162A -

Days / Time
  • Tuesday, 7:00pm - 10:00pm

Class Details

Course Name:  Tax and Digitalisation  
Course Code:  ACCT5088            
               

 

Class schedule 

Lecture Date Day Time
1 13 July 2021 Tuesday 19:00 - 22:00
2 20 July 2021 Tuesday 19:00 - 22:00
3 27 July 2021 Tuesday 19:00 - 22:00
4 03 Aug 2021 Tuesday 19:00 - 22:00
5 10 Aug 2021 Tuesday 19:00 - 22:00
6 17 Aug 2021 Tuesday 19:00 - 22:00
7 24 Aug 2021 Tuesday 19:00 - 22:00
8 31 Aug 2021 Tuesday 19:00 - 22:00
9 07 Sep 2021 Tuesday 19:00 - 22:00
10 14 Sep 2021 Tuesday 19:00 - 22:00
  • The class schedule is tentative. We reserve the right to make changes.
  • A detailed timetable will be sent to registered students via email before commencement.
  • The course will be opened subject to sufficient enrolment.
  • If you are applying to / have enrolled for more than one programme/course with HKU SPACE, please check to ensure that there are no scheduling conflicts before submitting your application.
  • HKU SPACE reserves all rights to make revisions or alternations to the course schedule, content, tutor or other details if necessary.
  • 香港大學專業進修學院保留一切權利按需要更改課程的上課時間、內容、導師或其他細節。

Fee

Application Fee

HK$150

Course Fee
  • Course Fee : HK$7,000
  • Early Bird Rate : HK$6,300 (before 15 June)

Entry Requirements

Applicants shall hold:

(i)        a Bachelor’s degree awarded by a recognized University or equivalent; or

(ii)       an Associate Degree / a Higher Diploma or equivalent; and have at least 2 years of work experience.

Applicants with other qualifications and substantial senior level work experience will be considered on individual merit.

Apply

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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