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Dr. Christina NG

Dr. Christina NG

Accounting and Law

Principal Lecturer

3917 4213
christinang@hku.hk
KK 1222
Academic & Professional Qualification
  • PhD, MBA (Stirl.)
  • FCCA, FCPA, FTIHK, ACIS, ACS, CTA(HK), CGP
Biography

Dr. Christina Ng holds a Doctor of Philosophy Degree (PhD) in Accountancy (with her thesis on Corporate Governance) and a Master of Business Administration Degree (MBA) with Distinction (major in Finance) from the University of Stirling, the United Kingdom.  Dr. Ng has over twenty years’ experience in the accounting profession and academia.  Prior to joining the Faculty of Business and Economics of The University of Hong Kong in January 2008, she had served as Assistant Professor in the School of Accounting & Finance at The Hong Kong Polytechnic University.  Dr. Ng had also worked for three predecessors of the current Big-4 accounting firms, specializing in taxation and corporate advisory services, before taking up her teaching profession.

 

Dr. Ng is a Fellow member of the Association of Chartered Certified Accountants, the Hong Kong Institute of Certified Public Accountants and the Taxation Institute of Hong Kong.  She is also an Associate member of the Institute of Chartered Secretaries and Administrators in the United Kingdom and the Hong Kong Institute of Chartered Secretaries, as well as a Life Full member of the Association of Women Accountants (Hong Kong) Limited.  Apart from holding qualifications as an Accountant, Dr. Ng is a Certified Tax Advisor (Hong Kong) and Chartered Governance Professional.

Teaching

Dr. Ng teaches Hong Kong Taxation and Advanced Topics in Taxation to undergraduate students who mainly come from the BBA(Accounting & Finance), BBA(Law)/LLB and Bachelor (Economics and Finance) Programmes.  She also teaches the course International Tax and Corporate Strategies for the Master of Accounting Progamme of HKU and contributed to teach the course International Corporate Tax Planning Strategies for the Joint International MBA Programme of Fudan University and HKU.

 

Dr. Ng is always recognized as a teacher with passion and teaching excellence.  She was awarded the Outstanding Teacher Awards in 2009-2010 by the Faculty of Business and Economics due to her excellent teaching, engagement in curriculum design, contribution to student activities and services provided to the school and the profession.

Research Interest

Dr. Ng publishes mainly in the fields of corporate governance and taxation.  Her research has been published in academic journals including Journal of Accounting, Auditing & Finance, The International Tax Journal and Managerial Auditing Journal.  She has also published in various professional journals and newsletters, and contributed to book chapters and monograph.

Selected Publications

Academic Journals & Book Chapters:

  • NG, C. "International Corporate Tax Strategies for China Inbound Investments", The International Tax Journal, Vol. 44 No.2, 2018, pp.47-56
  • NG, C. "Is Hong Kong a Noncooperative Tax Jurisdiction? – An Issue of Concern Amidst International Economic Instability, The International Tax Journal, Vol. 42 No.2, 2016, pp.25-32
  • NG, C. New Tax Rules on Offshore Indirect Transfer – Boon or Bane for Foreign Investors in China, The International Tax Journal, Vol. 41 No.3, 2015, pp.39-42,51-52
  • NG, C. “International Tax Planning Considerations and Strategies – Investing into and out of China”, The International Tax Journal, Vol. 39 No.2, 2013, pp.27-38
  • NG, C. “The New Transfer Pricing Rules and Regulations in China – Impact on Foreign Investors”, The International Tax Journal, Vol. 36 No.2, 2010, pp.49-56
  • NG, C. “An Empirical Study on the Relationship between Ownership and Performance in a Family-based Corporate Environment”, Journal of Accounting, Auditing & Finance, Spring 2005, pp.121-146
  • NG, C. “One Country, Two Systems – Insolvency Administration in the People’s Republic of China”,  Managerial Auditing Journal, Vol. 17 No.7, 2002, pp.363-373
  • Biscontri, R., NG, C. & Yuen, S. “Electronic Commerce: Erosion of Tax Base and Challenges to the International Tax Authorities”, The International Tax Journal, Vol. 27 No. 3, Summer 2001, pp.51-63
  • NG, C. & Chan, S. “Value-Added Tax in the People’s Republic of China: Its Implementation and Impacts on Foreign Investors”, The International Tax Journal, Vol. 25 No. 4, Fall 1999, pp.23-41
  • NG, C. “Customs Duty and Value-Added Tax on Importation of Capital Equipment to the People’s Republic of China”, The International Tax Journal, Vol. 25 No. 2, Spring 1999, pp.71-77
  • NG, C. “Recent Developments in Value-Added Tax in China”, Taxation Reforms in China,  The Hong Kong Polytechnic University, 1st Edition, 1998, pp.61-66
  • NG, C. “Vehicle and Vessel Licence Tax”, China Tax & Accounting Manual, Asia Law & Practice, 2nd Edition, 1998, pp.374-376
  • NG, C. “An Overview of the Turnover Tax System in China and the Tax-Planning Opportunities for Foreign Investors”, The International Tax Journal, Vol. 23 No. 3, Summer 1997, pp.25-35
     

Professional Journals:

  • NG, C. “Individual Income Tax in China - A Radical Reform”, Global Tax Weekly – A Closer Look, Wolters Kluwer, CCH, Issue 312, 1 November 2018, pp.5-11
  • NG, C. “International Automatic Exchange of Information Legislated in Hong Kong”, Global Tax Weekly – A Closer Look, Wolters Kluwer, CCH, Issue 195, 4 August 2016, pp.33-39
  • NG, C., “Relief Measures for the Economy after the Atypical Pneumonia Problem”, CPA Australia Information Bulletin July 2003
  • NG, C., “An Overview of the Hong Kong Financial Budget 2003-04”, CPA Australia Information Bulletin March 2003
  • NG, C. “Comments on Some Board of Review Decisions”, Asia-Pacific Journal of Taxation, Vol. 4 No.2, Summer 2000, pp.13-24
  • Chan, S. & NG, C. “Comments on Some Board of Review Decisions”, Asia-Pacific Journal of Taxation, Vol. 3 No.3, Autumn 1999, pp.6-23
  • Ho, D. & NG, C. “Comments on Some Board of Review Decisions”, Asia-Pacific Journal of Taxation, Vol. 3 No.1, Spring 1999, pp. 9-25
  • NG, C. & KAN, S. “Comments on Some Board of Review Decisions”, Asia-Pacific Journal of Taxation, Vol. 2 No.4, Winter 1998, pp.15-27
  • KAN, S. & NG, C. “Comments on Some Board of Review Decisions”, Asia-Pacific Journal of Taxation, Vol. 2 No.3, Autumn 1998, pp.18-31
  • NG, C. & KAN, S. “Comments on Some Board of Review Decisions”, Asia-Pacific Journal of Taxation, Vol. 2 No.2, Summer 1998, pp.6-19
  • KAN, S. & NG, C. “Comments on Some Board of Review Decisions”, Asia-Pacific Journal of Taxation, Vol. 2 No.1, Spring 1998, pp. 2-8
  • NG, C. & KAN, S. “Comments on Some Board of Review Decisions”, Asia-Pacific Journal of Taxation, Vol. 1 No.4, Winter 1997, pp.6-19
  • NG, C. “Comments on Some Board of Review Decisions”, Asia-Pacific Journal of Taxation, Vol. 1 No.3, Autumn 1997, pp.28-37
  • NG, C. “Comments on Some Board of Review Decisions”, Asia-Pacific Journal of Taxation, Vol. 1 No.2, Summer 1997, pp.13-23
  • KAN, S. & NG, C. “Comments on Some Board of Review Decisions”, Asia-Pacific Journal of Taxation, Vol. 1 No.1, Spring 1997, pp.18-23
  • NG, C. “Comments on Some Board of Review Decisions”, Taxation, Issue No.27, December 1996, pp. 28-40
Service to the University/Community

Internally in HKU, Dr. Ng serves as the Demonstrators/Teaching Assistants Coordinator and an Academic Advisor under the University/Faculty Academic Advising Scheme.  She is also a member of the Board of Faculty of Business and Economics, the HKU Accounting Advisory Board and the BBA Staff-Student Consultative Committee.  Dr. Ng also coaches and gives advice to students on various enrichment activities, for example, local and international tax competitions.

Externally, Dr. Ng was appointed by the Chief Executive of the HKSAR Government as a member of the Board of Review (Inland Revenue Ordinance) from July 2008 to June 2011.  Dr. Ng also contributes to the profession by serving on various committees in the Hong Kong Institute of Certified Public Accountants.  Committees served include the Taxation Committee (currently Taxation Faculty), the Hong Kong Financial Budget Sub-committee, Committee for the Formation of Taxation Faculty, the Taxation Interest Group Management Committee, the Taxation Faculty Member Services Sub-committee and the Tax Specialization Development Committee.