Nanyang Technological University

Nanyang Business School

Nanyang Business School - Undergraduate Programmes

Course Description

BL9305 Advanced Taxation

Acad Unit: 4
Pre-requisite: AC2301

Course Description:

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.