Date: 30Nov 2021
This presentation will consider how the recent agreement reached by the OECD/G20 on the Inclusive Framework on BEPS to address the tax challenges from the digitalization of the economy may impact upon Hong Kong. With the agreement only having been recently reached and with much work to be undertaken to bring it into effect, this presentation can at best speculate on how this agreement with impact upon Hong Kong. Indeed, the presentation will be premised on the assumption that the agreement is implemented largely as intended.
About the Speaker
Adrian Sawyer is Professor of Taxation in the UC Business School at the University of Canterbury. Adrian holds an SJD from the University of Virginia, and MCom(Hons), BCom and LLB degrees from the University of Canterbury. He is a FCA (CA_ANZ) and FCPA (CPA Australia), and Barrister and Solicitor of the High Court of New Zealand. He has an extensive publication record, with articles appearing in scholarly and professional journals and chapters in books published in Asia, Australasia, Europe and North America. He is on numerous editorial boards and is Chair of the Editors of the New Zealand Journal of Taxation Law and Policy. His research interests include tax administration and compliance, international taxation (including international organisations), e-commerce taxation, environmental taxation, tax history, taxpayers’ rights, and tax rulings. He has been a regular visitor to HKU.