The speaker will cover key areas in profits tax law including the activities giving rise to profits tax, the source concept, and deductible expenses, highlighting the leading cases and recent jurisprudence. The course is suitable for both practitioners who have no prior experience in tax law and also those who wish to explore the topic in greater depth.

The speaker will address the legal and practical aspects of common issues and offences under the IRO, including tax evasion and related leading cases. She will also cover relevant procedures such as assessment, appeal and judicial review, and other practical options for dealing with the IRD. The course is suitable for practitioners who have no prior experience in tax law and also those who wish to explore the topic in greater depth.

• Choice of acquisition form feasible in China: Asset deal vs. Share deal
• Tax free vs. Taxable restructuring
• Indirect transfer and General Anti-Avoidance Rule
• Choice of holding structure (withholding taxes, tax treaty and beneficial ownership)
• Implications from other areas (such as foreign exchange, customs, employment, etc.)