Singapore University of Social Sciences

Selected Topics in Taxation

Applications Open: 01 April 2020

Applications Close: 31 May 2020

Next Available Intake: July 2020

Course Types: Modular Graduate Course

Language: English

Duration: 6 months

Fees: To be confirmed

Area of Interest: Business Administration

Schemes: Lifelong Learning Credit (L2C)

Funding: To be confirmed


Synopsis

TAX509 Selected Topics in Taxation invites participants to update and expand existing tax knowledge by analysing current tax issues and advanced taxation topics as they arise from common international business transactions. As multinational companies look toward overseas markets, suppliers or manufacturing facilities, international tax issues have multiplied and gained in complexity, and have become more global at a speed that outpaces any other area of tax law. It is important for tax professionals keep abreast of these changes and to recognise and understand the consequences and ramifications of these on the manner in which multinational companies intend to do business. Current thinking, techniques and practices adopted in dealing with these issues are explored. Upon completion of the course students will be able to identify and anticipate important international tax issues that may arise in a multinational business transaction or a group restructuring exercise. This course is a “deep dive” into selected topics already covered in TAX521 OECD Model Tax Convention and TAX525 Transfer Pricing, but which are so important they merit more in-depth study.

Level: 5
Credit Units: 5
Presentation Pattern: Every July

Topics

  • The Attribution of Profits to Permanent Establishments
  • Conduit Companies and Beneficial Ownership
  • Tax Information Exchange Agreements and Exchange of Information Provisions
  • Business Restructurings and Transfer Pricing

Learning Outcome

  • Explain the fundamental concepts relating to the particular topic
  • Discuss the application of the concepts to straightforward scenarios
  • Evaluate case study situation, analysing fact patterns to determine the applicability of the concepts
  • Formulate proposals to counter possible anti-avoidance attacks
  • Critique the position taken by the relevant authorities taken in relation to the particular topic
  • Assemble paper or web resources to conduct research
  • Examine and analyse legal materials which are written in technical or complex language
  • Discuss through different forms of communication, such as verbal, written and formal presentations, presenting knowledge or an argument in a way which is comprehensible to others
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