Nanyang Technological University

Nanyang Business School

Nanyang Business School - Undergraduate Programmes

Course Description

AC313 / BL9305 Advanced Taxation

Acad Unit: 4
Pre-requisite: AA203/ AC2301 / AC2301

Course Description:
Globalization of trade and investment flows is having a profound effect on the practices and policies of international taxation and the way corporations do business. The purpose of this course is to expose students to key tax considerations which impact on the structure and conduct of cross-border trade and investment. In this course, students will explore in much greater detail some of the technical issues that were introduced in AC305 Principles of Taxation. Because an important goal of the course is to foster an understanding of the significant tax issues that arise in any commercial transaction, the course will be taught from a transactional viewpoint and will focus on a series of advanced topics in corporate taxation revolving around the specialized income tax problems of business corporations and their investors. Current issues in international taxation such as cross border tax arbitrage and treaties will also be explored.