Core Module Information
Module title: Taxation (HK)

SCQF level: 09:
SCQF credit value: 20.00
ECTS credit value: 10

Module code: ACC09903
Module leader: Sarah Borthwick Saddler
School The Business School
Subject area group: Accounting and Finance
Prerequisites

N/A

Description of module content:

The bulk of the module's content involves the Hong Kong taxation system, its purpose, requirements and principles.
The module will cover salaries tax including charges, deductions, allowances and planning; properties tax; profits tax including charges, taxable income, treatment of losses, partnerships and planning personal assessment; stamp duty - computation, exemption, relief and planning; other special tax planning issues.

Learning Outcomes for module:

LO1: Discuss the current law and practice of the Hong Kong system of direct taxation
LO2: Interpret tax statutes and case law relating to tax avoidance and application of anti-avoidance legislation
LO3: Evaluate the relevant non-tax and tax factors when formulating effective planning and management for the corporation

Full Details of Teaching and Assessment
2022/3, Trimester 2, FACE-TO-FACE,
VIEW FULL DETAILS
Occurrence: 003
Primary mode of delivery: FACE-TO-FACE
Location of delivery: HONG KONG
Partner:
Member of staff responsible for delivering module: Sarah Borthwick Saddler
Module Organiser:


Learning, Teaching and Assessment (LTA) Approach:
This module is delivered and assessed by a local lecturer in Hong Kong by City University of Hong Kong

LTA Approach: Lectures will aim to lay foundations on which your knowledge will be built. The sessions will give an introduction and background to the subject material, set out the main areas of regulation, outline current practice and identify supporting literature. Tutorials will be held with local tutors regularly throughout the trimester. They rely heavily on reading assignments and tutorial questions with follow-up discussion and analysis. The reflective practice involved here helps to embed both the specific knowledge and the critical analysis contained within the learning outcomes. The balance towards tutorial contact time, rather than teaching contact time, illustrates the emphasis on you developing your own critical thinking abilities.

Employability skills will be enhanced by critical thinking, groupwork and tutorial presentations. It is also anticipated that this module, in line with others in the programme, will contribute significantly towards furthering your ability to communicate effectively and to develop key transferable skills through group work and through communication, tasks and case studies in tutorial exercises. Research is embedded within the module as topic reading lists as continually updated to represent the development of knowledge in a particular field. Integral to the module is a requirement to seek out sources and to evaluate the development of specific aspects in Hong Kong tax through current research.

Internationalisation is limited in this module as its principle task is to develop your knowledge and critical thinking in the specific area of Hong Kong law.

Equality and Diversity: The module specification ensures that there are no artificial barriers to learning or assessment. Special needs of individual candidates will be taken into account when planning learning experiences and selecting assessment instruments.


Formative Assessment:
Weekly class contact time with local tutors will provide an opportunity for informal and summative feedback on your progress and understanding of the module content so far.

Summative Assessment:
Summative Assessment Assessment is driven, to an extent, by the demands of accreditation for this module which prescribe a minimum of 70% weighting to a final examination. The remaining 30% is made up of an essay - this allows you to receive formative feedback on your progression towards achieving the module's learning outcomes.

Student Activity (Notional Equivalent Study Hours (NESH))
Mode of activityLearning & Teaching ActivityNESH (Study Hours)
Face To Face Lecture 18
Face To Face Practical classes and workshops 24
Face To Face Centrally Time Tabled Examination 3
Independent Learning Guided independent study 155
Total Study Hours200
Expected Total Study Hours for Module200


Assessment
Type of Assessment Weighting % LOs covered Week due Length in Hours/Words
Essay 30 1 9 HOURS= 00.00, WORDS= 1500
Centrally Time Tabled Examination 70 1-3 14/15 HOURS= 03.00, WORDS= 0
Component 1 subtotal: 30
Component 2 subtotal: 70
Module subtotal: 100
2022/3, Trimester 3, FACE-TO-FACE,
VIEW FULL DETAILS
Occurrence: 001
Primary mode of delivery: FACE-TO-FACE
Location of delivery: HONG KONG
Partner:
Member of staff responsible for delivering module: Sarah Borthwick Saddler
Module Organiser:


Learning, Teaching and Assessment (LTA) Approach:
This module is delivered and assessed by a local lecturer in Hong Kong by City University of Hong Kong

LTA Approach: Lectures will aim to lay foundations on which your knowledge will be built. The sessions will give an introduction and background to the subject material, set out the main areas of regulation, outline current practice and identify supporting literature. Tutorials will be held with local tutors regularly throughout the trimester. They rely heavily on reading assignments and tutorial questions with follow-up discussion and analysis. The reflective practice involved here helps to embed both the specific knowledge and the critical analysis contained within the learning outcomes. The balance towards tutorial contact time, rather than teaching contact time, illustrates the emphasis on you developing your own critical thinking abilities.

Employability skills will be enhanced by critical thinking, groupwork and tutorial presentations. It is also anticipated that this module, in line with others in the programme, will contribute significantly towards furthering your ability to communicate effectively and to develop key transferable skills through group work and through communication, tasks and case studies in tutorial exercises. Research is embedded within the module as topic reading lists as continually updated to represent the development of knowledge in a particular field. Integral to the module is a requirement to seek out sources and to evaluate the development of specific aspects in Hong Kong tax through current research.

Internationalisation is limited in this module as its principle task is to develop your knowledge and critical thinking in the specific area of Hong Kong law.

Equality and Diversity: The module specification ensures that there are no artificial barriers to learning or assessment. Special needs of individual candidates will be taken into account when planning learning experiences and selecting assessment instruments


Formative Assessment:
Weekly class contact time with local tutors will provide an opportunity for informal and summative feedback on your progress and understanding of the module content so far.

Summative Assessment:
Summative Assessment Assessment is driven, to an extent, by the demands of accreditation for this module which prescribe a minimum of 70% weighting to a final examination. The remaining 30% is made up of an essay - this allows you to receive formative feedback on your progression towards achieving the module's learning outcomes.

Student Activity (Notional Equivalent Study Hours (NESH))
Mode of activityLearning & Teaching ActivityNESH (Study Hours)
Face To Face Lecture 18
Face To Face Practical classes and workshops 24
Face To Face Centrally Time Tabled Examination 3
Independent Learning Guided independent study 155
Total Study Hours200
Expected Total Study Hours for Module200


Assessment
Type of Assessment Weighting % LOs covered Week due Length in Hours/Words
Essay 30 1 9 HOURS= 00.00, WORDS= 1500
Centrally Time Tabled Examination 70 1-3 14/15 HOURS= 03.00, WORDS= 0
Component 1 subtotal: 30
Component 2 subtotal: 70
Module subtotal: 100

Indicative References and Reading List - URL:
Contact your module leader