Tax seminar on the advance ruling regime

Date

Tuesday, 1 December 2015

Time

6:30 p.m. onwards

Venue

Hong Kong Institute of CPAs,

27/F., Wu Chung House, 213 Queen’s Road East, Wanchai, Hong Kong.

Language

English

Fee

HK$190 for HKICPA member or student; and IA/ HKIAAT member or student

HK$180 for online enrolment

HK$330 for non-member

Objectives

This Seminar will:

Provide an overview of how Advance Rulings work – how to apply for one and manage the process.

Consider forensic tactics and IRD psychology – how to maximise the probability of a favourable ruling.

Analyse the strategic implications of Advance Rulings – what happens if the IRD issues an adverse ruling?

Evaluate judicial review as a solution to challenging an adverse ruling.

Discuss alternatives to seeking an Advance Ruling – how to implement complex or aggressive structures

without surrendering the initiative to the IRD.

Conclude if Advance Rulings are still worthwhile, or are we living in the age of their decline and fall?

Speaker

Stefano Mariani, Registered Foreign Lawyer, Tax & Trusts Practice, Deacons. Stefano manages the

tax and trusts practice at Deacons and is a solicitor and barrister admitted in England and Wales. 

He is a regular contributor to legal publications, and is a part time tutor and lecturer in the law of

taxation at Hong Kong University.