Anthony Tam Senior Advisor, Tax Advisory Services
Qualifications
- Master of Business Administration, University of Toronto, Canada
- Bachelor of Engineering & Management, McMaster University, Canada
- Member of The Institute of Chartered Accountant, Ontario, Canada
- Fellow member of Hong Kong Certified Public Accountants
Background
Anthony has more than 30 years of professional experience in international taxation with proven track record in international taxation as well as Hong Kong and China tax, with a specialization in transfer pricing. He also leads the field audit / tax investigation team in Hong Kong offices of Forvis Mazars. He currently is the leader of Mazars Asia transfer pricing practice. He had supervised an Unilateral Advanced Pricing Agreement (“APA”) in Australia.
Prior to joining Forvis Mazars, Anthony was the Deputy Tax Managing Partner of one of the Big 4’s Southern China tax practice. He has an extensive experience in IPO projects in the Asian Pacific region (including listing in Hong Kong and Singapore) as well as in transfer pricing in China (he was the advisor to two Bilateral Advance Pricing Agreements (“BAPA”)) between China and Japan.
He received his post-graduate education in Ontario, Canada. As a tax specialist, Anthony has been involved in teaching. While he was a tax partner of the Canadian practice of the Big 4 firm, he taught part-time in taxation at University of Toronto. He is one of the three course directors of the Advanced Diploma in Taxation offered by the Hong Kong Institute of Certified Public Accountants, (“HKICPA”), which covers Hong Kong, China as well as international taxation. He is a facilitator in the China tax course offered by the Tax Academy of Singapore for the last ten years.
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Pages associated to Anthony Tam
Insights
- May 2013 - New tax treaty between the Netherlands and China
- Nov. 2013 - Detailed implementation rules for filing of exemption on VAT-able cross-border services in Shanghai
- Dec. 2013 - Detailed implementation rules for filing of exemption on VAT-able cross-border services in Beijing
- Dec. 2013 - Further expansion of scope of the PRC value added tax (“VAT”) reform
- Anthony Tam published "Why Hong Kong's tax system needs to be updated" in the March 2016 issue of A+ magazine
- Anthony Tam's article in the May edition of AB.CN magazine
- October 2015 - Taxability of License Fees Under Deeming Provision
- July 2016 SAT Issued new rules on reporting of related party transactions and contemporaneous documentation
- "Putting a stop to BEPS" - A+ Magazine (July 2015)
- Anthony Tam as moderator in the China Tax Conference 2018
- March 2019 - VAT rates are falling from 1 April 2019
- 2nd South China Tax Law Forum 2019
- U.S. International Tax Update seminar (16 Dec 2019)
- Trust Services brochures
- Global mobility brochure
- “Implementation measures of special tax adjustments” released by SAT for public consultation
- Apr. 2014 - New tax treaty between China and France signed in 2013
- May 2014 - New tax treaty between China and Germany
- September 2014 - SAT initiates the anti-avoidance review of payments to overseas
- January 2015 - Easing of tax treatment in corporate restructuring activities in China
- February 2015 - Fine-Tuning of rules on non-resident indirect transfer by SAT
- February 2015 - China's major policy for overseas international taxation
- April 2015 - Mainland and the HK SAR signed the fourth protocol to the arrangement for avoidance of double taxation
- April 2015 - China Making further scrutiny on payments to overseas related parties
- June 2014 - New China-UK tax treaty enters into force
- November 2014 - Shanghai-Hong Kong Stock Connect Programme
- September 2014 -Tax information exchange agreements between Hong Kong and 6 Nordic countries
- October 2014 - Automatic exchange of financial account information in tax matters
- December 2014 - XXX
- March 2015 - Court of final appeal ruled that taxpayer's right should be protected under the six-year limitation
- April 2015 - Hong Kong proposes to extend offshore funds tax exemption to private equity
- May 2015 - Comprehensive Double Taxation Agreements with South Africa and United Arab Emirates
- Mazars submits its proposals for the 2015 / 2016 Hong Kong budget
- New tax Partner at Mazars Greater China
- Anthony Tam interviewed by SCMP on VAT reform
- Erik Stroeve interviewed by China Daily on China's signature of the Convention on Mutual Administrative Assistance in Tax Matters
- Anthony Tam interviewed by George Russell on tax issues
- 2015 Mazars International Tax Conference Closed with Great Success
- Seminar: 2012-2013 PRC tax updates (14 March 2013)
- CBBC China Outbound Delegation Visit to the China International Fair for Investment and Trade in Xiamen
- SAR in the act as noose tightens on rich tax evaders (19 December 2016)
- Will the new 15 percent ad valorem duty work? - A+ Magazine (December 2016)
- Anthony Tam hosted the HKICPA's budget proposals press briefing
- Anthony Tam interviewed by RTHK Channel 1 - Radio Programme: Talkabout
- Automatic exchange of information: a global effort to combat tax evasion - A+ Magazine (February 2017)
- May 2017 - SAT Integrating BEPS Action Plans 8 to 10 and Action Plan 14
- Tax seminar on EU, OECD BEPS and Brexit (28 April 2017)
- July 2017 - Common Reporting Standards – AEOI Standard/CRS in China
- “Common Reporting Standards in China” – A Plus Magazine (August 2017)
- “Legal Ownership of Intangible Assets versus Economic Substance” - Asia-Pacific Journal of Taxation Volume 21 No.2 (2017)
- January 2018 - Withholding Tax (“WHT”) Deferral for Foreign Re-investment in China
- July 2016 - SAT Issued new rules on reporting of related party transactions and contemporaneous documentation
- May 2017 - SAT Integrating BEPS Action Plans 8 to 10 and Action Plan 14
- February 2018 - Beneficial Ownership – Further Guidance From China Tax Authority
- “Beneficial Ownership – Further Guidance From Mainland China Tax Authority” – A Plus Magazine (March 2018)
- April 2018 - The PRC SAT issued Public Note 11 to update interpretations of tax treaty articles
- September 2018 - The PRC Law on Individual Income Tax (“IIT”) Amendments Approved
- “Caught in the crossfire” – A Plus Magazine (September 2018)
- November 2018 - 5-Year Rule Under the New Individual Income Tax Law – Exposure Draft of the “Implementation Rules”
- January 2019 - PRC Individual Income Tax Implementation Rules and related Circulars finalized
- 2019年4月 - 增值税改革有关变化和影响
- April 2019 - More Interpretations on Individual Income Tax for Expatriates
- Anthony Tam joins Linklaters' in back to back Round-table talks on Employee Incentives
- Foreign investors pressure young US businesses into inversions- International Tax Review (April 2019)
- Taxation Seminar at The Society of Chinese Accountants & Auditors
- 2019年4月 - 外籍人士个人所得税新政详解
- The HKICPA seminar on the Implications of the new substance requirement in certain offshore jurisdictions
- Mazars Regional Tax Training
- Regional Transfer-pricing Training for Beginners 2019
- May 2019 - China Adopts E-commerce Law – Its Tax Implications
- 2019 Praxity Tax Conference
- August 2019-Tax incentives provided to improve talent mobility in the greater bay area
- HKB Made in Hong Kong Awards and Designed in Hong Kong Awards 2019
- HKICPA Taxation Faculty Seminar
- The 12th Mazars Annual Transfer Pricing Conference
- October 2019 - Incentives Given - The Greater Bay Area
- Annual Review: Transfer Pricing 2019 - Financier Worldwide
- Annual Review: Transfer Pricing 2019
- Legal Club meeting of French Chamber of Commerce in Hong Kong (22 Oct 2019)
- The 10th annual Praxity North American International Tax Conference
- Anthony Tam interviewed by Praxity Tax Blast (3 March 2020)
- Taxing the Digital Economy - Britain in Hong Kong Magazine (May-June 2020)
- Anthony Tam Interviewed by Hong Kong Business Magazine (August 2020)
- Webinar: Transfer Pricing - Intangible property transfer pricing in the Post-COVID-19 area (24 September 2020)
- Congratulations to Mazars‘ Transaction Services team in Hong Kong and Singapore
- North American International Tax Virtual Conference: Emerging Issues in Asia Pacific (19 Novermber 2020)
- Mazars COVID-19 global tax webinar series: Ecommerce and digital taxation (1 December 2020)
- The Taxation Institute of Hong Kong webinar: E-Commerce and Digital Taxation in China & HK and BEPS 2.0 Pillar 1 (2 Mar 2021)
- Anthony Tam contributed an article to Asia-Pacific Journal of Taxation Vol. 24 No.2 (February 2021)
- Karen Lau and Anthony Tam contributed an article to Asia-Pacific Journal of Taxation Vol. 26 No.1 (August 2022)
- Mazars in Hong Kong coordinated with Bartošík Sváby and advised on transcontinental M&A Automotive Deal
- Mazars submits its proposals for the 2016/2017 Hong Kong budget
- January 2016 - Interim Tax Measures for Court-Free Amalgamation
- December 2015 - Hong Kong Proposes To Provide Tax Incentives for Corporate Treasury Centres
- July 2019 - Economic Substance in Bermuda, the Cayman Islands and the BVI – Understanding the Requirements
- February 2019 - Inland Revenue (Profits Tax Exemption for Funds) Amendment Bill 2018
- April 2020 - Hong Kong issued advance ruling on interpretation of permanent establishment
- April 2020 - Hong Kong issued advance ruling on interpretation of permanent establishment
- February 2021 - OECD Guidance on transfer pricing implications of COVID-19
- February 2021 - OECD Guidance on transfer pricing implications of COVID-19
- October 2020 - Final OECD transfer pricing guidelines on financial transactions (part II: treasury functions)
- February 2021 - OECD Guidance on transfer pricing implications of COVID-19
- March 2021 - The OECD’s updated position on permanent establishment and residency due to COVID-19 pandemic
- March 2021 - The OECD’s updated position on permanent establishment and residency due to COVID-19 pandemic
- Mazars submitted its proposal for the 2017/2018 Hong Kong budget
- Mazars Hong Kong Business Newsletter - January 2017
- July 2017 - Hong Kong Becoming a Signatory to the Multilateral Instrument
- August 2017 - China Signs the Multilateral Instrument, Important Step for the Implementation of BEPS Action Plans
- August 2017 - Hong Kong Releases Consultation Report on BEPS Legislation
- August 2017 (No.2) - New Policies For Encouraging Foreign Investment In China
- September 2017 - A Recent Individual Income Tax Case Relating To Expatriates In China
- October 2017 - Two-tier Tax Systems for SMEs and New Incentives for Innovation and Technology Sector
- November 2017 - IRD’s Practice Note on Taxation of Aircraft Leasing Activities
- December 2017 - New Rules On The Timing Of Withholding Tax On Payments To Non-Residents
- January 2018 - Introduction of Two-Tier Profits Tax Rates System in Hong Kong
- February 2018 - Hong Kong to Introduce Transfer Pricing Legislation
- March 2018 - Hong Kong Issued Draft Legislation on Implementation of BEPS Action Plans
- April 2018 - Hong Kong Enacted Legislation For a Two-tiered Profits Tax Rates Regime
- April 2018 (Issue No. 2) - Comprehensive Double Taxation Agreement with India
- May 2018 - Enhanced Deduction for R&D Expenditures Introduced in Hong Kong
- March 2017 - New Tax Regime for Aircraft Leasing Market
- February 2018 - Hong Kong to Introduce Transfer Pricing Legislation
- Hong Kong Budget 2018/2019
- July 2018 - The Transfer Pricing and BEPS Legislation Passed in Hong Kong
- October 2018 - New tax measures proposed in 2018 Hong Kong Policy Address
- Jan 2019 - Country-by-Country Reporting in HK
- January 2019 - Country-by-Country Reporting in Hong Kong
- Hong Kong Budget 2019/2020
- December 2019 - Transfer Pricing In Hong Kong - Departmental Interpretation and Practice Notes
- December 2019 - Transfer Pricing In Hong Kong - Departmental Interpretation and Practice Notes
- February 2020 - China's New Foreign Investment Law and Its Impact on Foreign Investment Enterprises
- February 2020 - New Measures for Claiming Treaty benefits
- Hong Kong Budget 2020/2021
- April 2020 - Transfer pricing in the wake of COVID-19 and the recent China-US trade dispute
- June 2020 - Revised DIPN 39 on digital economy, electronic commerce and digital assets
- March 2020 - An interim review of the economic substance rules in Bermuda, the Cayman islands and the BVI
- April 2020-Transfer pricing in the wake of COVID-19 and the recent China-US trade dispute
- April 2020-Transfer pricing in the wake of COVID-19 and the recent China-US trade dispute
- April 2020 - OECD secretariat analysis of tax treaties and the impact of the COVID-19 crisis
- September 2020 - Final OECD transfer pricing guidelines on financial transactions (part I: intra-group loans)
- September 2020 - China addresses permanent establishment and residency issues due to COVID-19
- September 2020 - Final OECD transfer pricing guidelines on financial transactions (part I: intra-group loans)
- October 2020 - Final OECD transfer pricing guidelines on financial transactions (part II: treasury functions)
- November 2020 - Abolition of the Doubled Stamp Duty (DSD) on non-residential property
- December 2020 - E-form with information on TP documentation
- December 2020 - E-form with information on TP documentation
- January 2021 - Changes are around the corner: the BEPS 2.0 Pillar 1 update
- January 2021 - Changes are around the corner: the BEPS 2.0 Pillar 1 update
- Hong Kong Budget 2021/2022
- January 2021 - Changes are around the corner: the BEPS 2.0 Pillar 1 update
- August 2021 - Tax treatments for corporate amalgamation under the court-free procedures
- August 2021 - Statement on a two-pillar solution to address the tax challenges arising from the digitalization of the economy
- April 2022 - Latest development of APA in China Part I - Simplified procedures of unilateral APA
- March 2022 – The EU grey list – What does it mean for Hong Kong businesses
- May 2022 - Latest development of APA in China Part II - 2020 APA Annual Report and MAP Review Report