The Faculty of Law, The Chinese University of Hong Kong (CUHK LAW)

The launch of the Greater Bay Area (GBA) initiative in South China is one of the most important national strategies adopted by the Chinese government in recent years. It brings both opportunities and challenges to the development of the cities in the GBA. Tax laws and fiscal policies have been employed by GBA governments to facilitate the promotion of various industries. In the GBA, there is no unified tax law scheme, as three different tax regimes are implemented in the GBA mainland area, Hong Kong and Macau respectively. This seminar will discuss tax harmonisation and competition within the GBA for both talents and investment. Hong Kong’s simple and low tax system is no longer its unique advantage in the GBA and Hong Kong needs to face reality and take action to improve its attractiveness.

About the Speaker:
Dr. Jingyi Wang is an Assistant Professor at the Faculty of Law, the Chinese University of Hong Kong. Jingyi’s research and teaching interests focus on comparative tax law and fiscal policy. Her recent work examines taxation of the digitalised economy, Chinese tax law reform, information exchange, tax administration and Hong Kong tax policies. Her publications appear in British Tax Review, Australian Tax Forum and Hong Kong Law Journal.

CPD credits are available upon application and subject to accreditation by the Law Society of Hong Kong (currently pending).