[Online (Pre-recorded)] New QP Dec 2025 - Module 14 Mandarin Class 3 [Pason Ngan]

Lecturer's Introduction

• Currently also a senior tax manager with over 10 years' experience in one of the Big 4 firms, responsible for providing in-house tax technical support and training, preparing external tax publications, as well as providing recommendations on tax policies to the HKSAR Government
• Solid practical experience in Hong Kong tax and international tax, advising multinational clients oncross-border transactions, corporate restructuring and tax dispute resolution
• Strong focus on essential tax knowledge and exam technique to tackle exams effectively

Course Description (Online Pre-recorded videos)

• Build up essential tax knowledge through tailor-made exam-focused notes with extensive examples, flow charts and summary tables to illustrate complicated tax concepts in an organised manner
• Reinforce tax knowledge and improve exam technique through extensive in-class practice of M14 /QPD/ FE past papers
• Highlight common mistakes made by students and recommend strategies to tackle exams effectively
• Offer on-going after-class support to answer questions and provide additional guidance

Topics to Cover

• Hong Kong profits tax, salaries tax, property tax and stamp duty^
• China tax^
• Cross-border transactions^
• Tax planning^
• Source of profits
• Distinction between capital and revenue items
• Foreign-sourced income exemption (FSIE) regime
• Expenses deductions and allowances
• Depreciation allowances
• Personal assessment
• Transfer pricing
• Stamp duty
• Returns, assessments, offences and penalties
• Objections, appeals and claims
• Advance ruling system
• Double taxation agreements
• Professional ethics

^Essential topic
The topic list is for reference only and may vary.

Medium of Instruction

• Mandarin

Duration

• 75 hours

eLearning platform  

• Download the notes from the platform and print them to fit your needs**
• Unlimited Online recap videos of all sessions available 

Demo Lecture