Willem Jan Hoogland

Haldanes Solicitors and Notaries

Hong Kong www.haldanes.com

willem-jan.hoogland@haldanes.com Tel: +852 2804 0889

Biography

Willem Jan Hoogland has some 25 years’ practical experience in international and Hong Kong tax advisory as well as tax dispute handling. He studied fiscal law at the University of Groningen in the Netherlands. He also obtained LLM tax law degrees from the University of London in the United Kingdom and Queen’s University in Canada as well as an LLB degree and a Postgraduate Certificate in Laws from the University of Hong Kong. He is a qualified solicitor in Hong Kong.

I started my tax career in 2001 at the Dutch law firm NautaDutilh, which focused on international tax planning and trustrelated assignments, particularly in relation to corporate (re)structuring, merger and acquisition and property related transactions. I moved to Hong Kong in 2006 and worked as an international tax specialist in an international consultancy firm. In 2009 and 2010 I set-up several tax and trust-related businesses serving clients worldwide.

Since 2018, I have worked with Hong Kong law firm Haldanes as a consultant, particularly in the tax field.

How has the coronavirus pandemic affected the corporate tax space?

The pandemic has significantly impacted businesses and individuals, resulting in various corporate tax issues, both globally and locally, such as whether the tax residency of an entity has changed and whether a permanent establishment has arisen in a particular tax jurisdiction. This has been a result of travel and quarantine restrictions, as well as the practice of working from home. Also due to the pandemic the number of e-commerce transactions and cryptocurrency transactions have increased, resulting in taxation of the digital economy and transfer pricing becoming major concerns for the OECD and tax authorities. Are you noticing a change in enforcement authorities’ stance in pursuing tax frauds now that businesses are starting to get back on their feet following the coronavirus pandemic?

Not really, as the Hong Kong tax authorities have generally accepted the OECD Guidelines on how to deal with covid-19 tax cases. That said, due to the pandemic, the number of cryptocurrency transactions are on the rise, including tax fraud-related transactions, so Hong Kong tax authorities now tend to scrutinise these more thoroughly.

How does your prior experience in the Netherlands enhance your practice?

Working in the Netherlands gave me wide knowledge and experience in providing tax advice to (inter)national companies on local and cross-border transactions. This has given me the confidence to provide international tax services for clients from all over the world and from various jurisdictions including Hong Kong.

How do you effectively prepare for multi-jurisdictional tax restructurings?

First, it is essential to have in-depth knowledge of and practical experience in providing multi-jurisdictional tax restructuring advice for clients. Having an international education background and having worked in various tax jurisdictions is an additional benefit. More importantly, my legal knowledge is constantly updated through research and study, as well as being part of committees and attending seminars/congresses in Hong Kong and overseas.

Name one of your most complex cases to date.

There have been several, but currently I find all issues related to the (inter)national taxation of crypto assets such as currencies and NFTs intriguing, partly because a lot of taxation issues in respect of these assets are still very unclear, but also because this is a constantly developing area with many unforeseen applications.

In which direction would you like to steer your practice over the next five years?

I would like to put more focus on assisting clients, both corporate and individual, in handling tax disputes with Hong Kong tax authorities, including dealing with tax enquiries, tax audits and investigations, tax objections and appeals and tax litigation in tax tribunal and courts.

What is the best piece of advice you’ve ever received?

Make sure you file your own tax return on time! Most of us take very good care of the tax filings of our clients, but sometimes ‘forget’ our own returns.

WWL says: Willem Jan Hoogland possesses over 25 years’ experience assisting clients on complex tax planning issues, including shareholding structures and transfer pricing.