General Course Information
1.1 Course details
| Course code: | LLAW6096 / JDOC6096 |
| Course name: | Topical Issues in International Tax and Tax Planning |
| Programme offered under: | LLM Programme / JD Programme |
| Semester: | First |
| Prerequisites / Co-requisites: | Knowledge of basic tax or environmental law is helpful but not required. |
| Credit point value: | 9 credits / 6 credits |
1.2 Course description
The transition to a sustainable global economy will be won or lost in the tax codes, carbon markets, and fiscal design of countries around the world. This course will put you at the centre of that debate and at the forefront of one of the fastest-growing legal practice areas. No prior expertise in tax or environmental law is required.
Across China, Hong Kong, Australia, Singapore, Taiwan, India, the EU, and the US:
- International climate agreements from the Montreal Protocol to the Paris Agreement, and how they affect national fiscal policy
- Carbon taxes, Emission Trading Systems (ETS), and the EU Carbon Border Adjustment Mechanism (CBAM), fully operative in 2026
- China’s national ETS (the world’s largest) and Hong Kong’s emerging role as Asia’s green finance hub
- Aviation and shipping carbon frameworks (IMO and CORSIA) reshaping global trade
- Biodiversity loss, pollution taxes, and the polluter-pays principle across jurisdictions
- US climate policy instability: what survived, what was repealed, and how other jurisdictions are responding
1.3 Course teachers
| Name | E-mail address | Office | Consultation | |
| Course convenor | Archie Parnell | TBA | TBC | By email |
1.4 Course outline (for elective course)
| Please click the link here for the course outline (HKU Portal login required). |
Learning Outcomes
2.1 Course Learning Outcomes (CLOs) for this course
CLO 1 Analyse the legal structure and policy rationale of international climate agreements and NDC commitments.
CLO 2 Evaluate the design, strengths, and limitations of carbon taxes, ETS, CBAM, green subsidies, and border carbon adjustments.
CLO 3 Apply comparative analysis to climate fiscal instruments across China, Hong Kong, Australia, Singapore, Taiwan, India, the EU and the US.
CLO 4 Understand Hong Kong’s unique position as a green finance hub within China’s national climate framework.
2.2 LLM and JD Programme Learning Outcomes (PLOs)
Please refer to the following link:
LLM – https://course.law.hku.hk/llm-plo/
JD – https://course.law.hku.hk/jd-plo/
2.3 Programme Learning Outcomes to be achieved in this course
| PLO A | PLO B | PLO C | PLO D | PLO E | PLO F | |
| CLO 1 | ✓ | ✓ | ✓ | ✓ | ✓ | ✓ |
| CLO 2 | ✓ | ✓ | ✓ | ✓ | ✓ | ✓ |
| CLO 3 | ✓ | ✓ | ✓ | ✓ | ✓ | ✓ |
| CLO 4 | ✓ | ✓ | ✓ | ✓ | ✓ | ✓ |
Assessment(s)
3.1 Assessment Summary
| Assessment task | Weighting | Feedback method* | Course learning outcomes |
| Class participation | 15% | 1, 2, 3, 4 | |
| Presentation and debate | 35% | 1, 2, 3, 4 | |
| Research paper | 50% | 1, 2, 3, 4 |
| *Feedback method (to be determined by course teacher) | |
| 1 | A general course report to be disseminated through Moodle |
| 2 | Individual feedback to be disseminated by email / through Moodle |
| 3 | Individual review meeting upon appointment |
| 4 | Group review meeting |
| 5 | In-class verbal feedback |
3.2 Assessment Detail
To be advised by course convenor(s). See also Course Outline above.
3.3 Grading Criteria
Please refer to the following link: https://www.law.hku.hk/_files/law_programme_grade_descriptors.pdf
Learning Activities
4.1 Learning Activity Plan
| Seminar: | 3 hours / week for 12 teaching weeks |
| Private study time: | 9.5 hours / week for 12 teaching weeks |
Remarks: the normative student study load per credit unit is 25 ± 5 hours (ie. 150 ± 30 hours for a 6-credit course), which includes all learning activities and experiences within and outside of classroom, and any assessment task and examinations and associated preparations.
4.2 Details of Learning Activities
To be advised by course convenor(s).
Learning Resources
5.1 Resources
| Reading materials: | Reading materials are posted on Moodle |
| Core reading list: | TBA |
| Recommended reading list: | TBA |
5.2 Link
Please refer to the following link: http://www.law.hku.hk/course/learning-resources/