Advanced Taxation

This course seeks to provide you with an insight into simple income tax planning opportunities from Singapore's perspective. You will identify the presence of such opportunities in the context of a partnership, a foreign employee on an international work assignment in Singapore, selected corporate tax incentives, corporate restructuring, and a resident company receiving foreign income in Singapore. You will learn to apply selected core legislative extracts and (using the Singapore-Malaysia tax treaty as a reference) also treaty provisions to determine the Singapore tax treatment applicable to income derived from Singapore by a person who is resident in a treaty country.