Chartered Institute of Taxation's Advanced Diploma in International Tax (ADIT) Paper IIID China option - intensive course
You can purchase both the intensive and refresher course together, click
here to book.
Agenda: Intensive course
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
- Special features
- Liability to tax
Day 1 Afternoon
- Individual Income Tax: An overview (continued)
- Scope of "taxable income"
- Computation of tax liability
- Withholding of tax at source and other compliance requirements
- Effect of tax treaties
- Enterprise Income Tax: An overview
- Legislative background
- Liability to tax
- Enterprise
- Resident
- Non-resident
Day 2 Morning
- Enterprise Income Tax: An overview (continued)
- Taxable income
- Tax liability
- Tax Incentives
- Anti-avoidance rules
- Tax Administration
- Inbound Investment
- Foreign Direct Investment
- Enterprises resident in China (joint ventures, wholly foreign-owned enterprises, public companies)
- Tax incentives
- Foreign Enterprises doing business in China through an "establishment" or "site"
- Meaning of "establishment" or "site"
- Effectively connected income
- 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
- Foreign tax credit
- Anti-deferral rule: Controlled Foreign Corporations
- Other issues
- Transfer Pricing
- General anti-avoidance rules
- Substance over form
- Statutory General Anti-Avoidance Rule
Day 3 Afternoon
- Other issues
- Property-related taxes
- Indirect Taxes
- VAT, Business Tax and other sales taxes
- Customs
The agenda for the refresher course will be determined by the specific requirements of those attending the intensive course.
Level: Basic/Intermediate
CPE Points: 21
EATI Members:
£951.75
If you register 30 days before event:
£904.16
If you register 60 days before event:
£856.58
Non Members:
£1,057.50
If you register 30 days before event:
£1,004.63
If you register 60 days before event:
£951.75
| Date |
Venue |
Faculty |
Book |
| Feb 14 - Feb 16, 2011 |
London |
|
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