On 28 September 2021, Hargent successfully held a group tax management training for Air China Limited, and the International Department of Hargent was responsible for the training of the international taxation section. A total of 300 people attended the training online, including relevant departments of Air China headquarters and its subsidiaries.

Li Ling, a Senior Consultant in the International Department of Hargent, she was the lecturer for this international taxation panel. Li Ling combined her research on the global tax system and experience in serving multinational companies with the International Department of Hargent to tailor the four areas of lectures for China Airlines

First, it explained the new policies and impacts of corporate income tax and personal income tax in the United States and other related countries, focusing on the economic substance compliance requirements of relevant offshore jurisdictions in the cross-border equity structure of the latest version of the British Virgin Islands (BVI) Economic Substance Act interpreted.

The second is to make an in-depth analysis of the knowledge of tax treaties, introduce the current effective network system of bilateral tax treaties and relevant tax preferential clauses in the aviation industry, and analyze the determination of permanent establishment (PE) and beneficial owner (Beneficiary Owner) with examples. Standards and Applicable Rules.

The third is to analyze various tax policies related to non-trade foreign exchange payment, including the determination of overseas labor services (services), as well as the policies and regulations on value-added tax, income tax, stamp duty, urban construction tax and withholding obligations.

The fourth is to interpret the latest G20/OECD Statement on Dual-Pillar Solutions to Address Tax Challenges Brought by Economic Digitalization, introduce the overall arrangements and key rules of the dual-pillar solution, and evaluate the impact of large-scale Chinese-funded multinational enterprises The possible impact of the group, and put forward specific work suggestions.