Advanced Taxation

AY2025/2026 Semester 1

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.