Introduction to International Tax

In an increasingly interconnected global economy, taxation has become a critical factor shaping international business operations and investment decisions. This webinar provides a structured introduction to the principles, policies, and practices underpinning international taxation, with a specific focus on the implications for cross-border transactions, multinational enterprises, and emerging global tax standards.

The webinar will examine fundamental concepts such as jurisdictional bases of taxation, double taxation relief, and foreign income treatment, while exploring the strategic use of tax planning and management tools in global business contexts. You will also gain insight into anti-avoidance frameworks, transfer pricing mechanisms, and international tax cooperation initiatives, which are essential for ensuring compliance and ethical financial governance.

Key topics covered:

• Principles and frameworks of international taxation
• Taxation of inbound and outbound investments
• Application of tax treaties, credits, and exemptions
• Anti-avoidance measures and global regulatory developments
• Contemporary issues in cross-border taxation and the digital economy

Trainer:

Dr Percy Wong is now the program leader of BBA (Hons) in Accountancy at The Hong Kong Polytechnic University (PolyU) and teaches various accounting and taxation courses for undergraduate and postgraduate programs. He has over 30 years of experience in tax consultancy and education. He is one of the joint editors of the Asia Pacific Journal of Taxation, published by the Taxation Institute of Hong Kong and PolyU. He co-authored the book Hong Kong Taxation A Practical Guide, which many professional examinations adopted as a reference book. He was formerly a member of the Hong Kong Inland Revenue Board of Review and a council member of the Taxation Institute of Hong Kong.