Compliance, Legislative & Regulatory Standards

[Webinar] Trust Training Certificate (TTC) - Unit 11 International Tax - Part 1 (5th Cohort)


This is Unit 11 of the training programme in pursuing the “Trust Training Certificate”.

It consists of two modules:
Module 17: Tax with regard to Trusts, Settlors & Beneficiaries
Module 18: Tax with regard to Assets

For the topics to cover, please refer to the content section below.


Tax with regard to Trusts, Settlors & Beneficiaries

Comparisons between UK, USA and China

- General application:
(a) Persons involved (settlor / founder / beneficiaries)
(b) Retention of assets and income without IEPS
(c) Transfer of assets to a trust / foundation
(d) Future income, benefits and assets derived from the structure
- The triggers for taxation
(a) Nationality
(b) Domicile
(c) Residence
(d) Source
- Domicile of origin
(a) Dependency
(b) Choice
(c) Deemed

Comparisons between Australia, Canada, France, Singapore, UK and USA

Residence of individuals and the tests:

- Quantitative (183 days)
- Quantitative (over more than one tax year)
- Qualitative (connections with the country)
- Reverse qualitative (connections with another country)
- Mixed qualitative and quantitative

Tax with regard to Assets

Comparisons between Hong Kong, Australia, Canada, UK and USA
- Nature – situs – recipient
- Tax and funds – issues for HK funds
- Tax and retirement schemes in HK
- Exemptions and reliefs:
(a) Nature of assets / property
(b) PPR
(c) Business property
(d) Agricultural property
- Recipient – surviving spouse - charities


The course is primarily targeted to those who would like to pursue “Trust Training Certificate” in order to apply for the Hong Kong Trustees’ Association Certified Trust Practitioner™ designation.

It is also relevant to those who would like to gain a solid understanding of the course subject matter.

資產財富管理業先導計劃 - 專業培訓資助計劃

本課程乃提升資產財富管理業人才培訓先導計劃 - 專業培訓資助計劃所涵蓋之合資格課程 / 研討會。

合資格之金融服務業現職從業員只要圓滿修畢,便可以就2016年10月1日至2022年8月31日期間上課的合資格課程 / 研討會申請發還80%學費,或上限每人10,000元。

申請人可申請多於一個課程 / 研討會的資助,合計上限10,000元,但每個課程 / 研討會只獲發還學費一次。

已填妥並簽署的申請表連同五項所需的證明文件必須於完成所參加課程 / 研討會當日起計四個月內提交至香港證券及投資學會辦事處。全部課程須於2022年8月31日或之前修畢方符合申請發還學費的資格。詳情請參考資產財富管理業先導計劃網站


如有意申請專業培訓資助計劃(FIS) 資助,請確保所用的電腦、手機或平版電腦設置視像功能,並須在參與該次網上研討會時全程開啟,方可符合申請發還學費之要求。


Stefano heads the tax and trusts practice at Deacons. He has a broad range of advisory and contentious tax experience, ranging from corporate taxation and group reconstructions to personal taxation and trusts and estate planning and management. He advises on all matters of Hong Kong and international tax law, including tax-efficient structuring and restructuring, and tax appeals before the Board of Review and the higher courts. His experience includes cross-border tax planning and Double Taxation Treaty driven tax structuring. Stefano further advises on all areas of Hong Kong and international trusts, estate planning, and charities, including the drafting of trusts instruments, restructuring of trusts structures, and trusts dispute resolution.


2022年5月31日, 星期二 (6:30下午 - 9:30下午)
SFC:3.00, PWMA:3.00, HKTA:3.00

Click here if you wish to register for full Part B Stream 1 training programme.

Click here if you wish to register for full Part B Stream 1 training programme and examination.