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ADIT Intensive Paper IIID China Option
EATIConference
February 15 2010 3
DeVere WestOne, 9-10 Portland Place, London W1B 1PR
London
Greater London
United Kingdom
900.00 GBP ( Price Per Delegate )
EATI offers courses specifically developed for students of the CIOT's International Tax Diploma. Our courses, which are intensive, classroom-based events are taught by some of the leading experts in their fields.
Description - Agenda (course of event)
Students of the CIOT Advanced Diploma in International Tax
Alan Glanville and Peng Tao
Developed specifically to prepare students for the China option in the paper III examination under the CIOT's international tax diploma, this course combines an intensive three-day course with a two-day refresher course prior to the exam. Your tutors are two leading experts in Chinese taxation, Alan Glanville and Peng Tao, from DLA Piper's US offices.
Day 1 Morning: The structure of the Chinese tax system
* Sources of tax law
* National vs. local taxation
* Income taxes (Individual Income Tax, Enterprise Income Tax)
* Property taxes (Property-related taxes)
* Turnover taxes (VAT, Business Tax, Excise Tax and other issues)
* Stamp Duties and other taxes
* Administration framework
* Individual Income Tax: An overview
o Special features
o Liability to tax
Day 1 Afternoon
* Individual Income Tax: An overview (continued)
o Scope of "taxable income"
o Computation of tax liability
o Withholding of tax at source and other compliance requirements
o Effect of tax treaties
* Enterprise Income Tax: An overview
o Legislative background
o Liability to tax
o Enterprise
o Resident
o Non-resident
Day 2 Morning
* Enterprise Income Tax: An overview (continued)
o Taxable income
o Tax liability
o Tax Incentives
o Anti-avoidance rules
o Tax Administration
* Inbound Investment
o Foreign Direct Investment
o Enterprises resident in China (joint ventures, wholly foreign-owned enterprises, public companies)
o Tax incentives
o Foreign Enterprises doing business in China through an "establishment" or "site"
o Meaning of "establishment" or "site"
o Effectively connected income
o Treaty considerations
Day 2 Afternoon
* Inbound Investment
* Foreign Passive investment
* Chinese sources of income
* Dividends
* Interest
* Rents and royalties
* Capital gains
* Treaty considerations
* Specific Anti-avoidance rules: Thin capitalisation
Day 3 Morning
* Outbound Investment
o Foreign tax credit
o Anti-deferral rule: Controlled Foreign Corporations
* Other issues
o Transfer Pricing
o General anti-avoidance rules
o Substance over form
o Statutory General Anti-Avoidance Rule
Day 3 Afternoon
* Other issues
o Property-related taxes
o Indirect Taxes
o VAT, Business Tax and other sales taxes
o Customs
Alan Glanville and Peng Tao