Past Seminars / Events
Event Date : 10 July 2019 (Wednesday) - 30 August 2019 (Friday)
Document : TIHK International Tax Law and Practice Order Form_July2019v2.pdf
Fee : HK $ 600 for TIHK member / student
HK $ 980 for Non-member
HK $ 980 for members of organizations of CPD Alliance

*Early-bird price $600 for TIHK Members until 30 August 2019*


*Candidates enrolling in Paper 3 "International Tax" of the 2019 CTA Exam can enjoy the discounted price of $370 per copy*


The Taxation Institute of Hong Kong and Wolters Kluwer jointly publish International Tax Law and Practice 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 Certified Tax Adviser (CTA) Qualifying Examination Paper 3 – International Tax. 


In an increasingly global business environment, individuals and corporations are exposed to taxation in jurisdictions where they are based, operate or from where they derive income. Many jurisdictions impose taxation under domestic tax rules on a tax residence basis, others on a jurisdictional or source basis. International taxation involves not only the study of the interaction between domestic legislation and international regulation to determine the taxing rights and the remedies available to alleviate double taxation, but also transfer pricing regulations to ensure that transactions are conducted on an “arm’s length” basis.


The Book 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 Practiceis a comprehensive and updated reference for persons who wish to understand more about international taxation.


Note: The book will be ready for collection in August 2019.  The Secretariat will inform Members/Students of the collection arrangement by email.

**No CPD credit will be granted to this seminar**