Course Description and Scope
AC313 Advanced Taxation focuses on the tax-efficient structuring and undertaking of business activities from both local and, especially, international tax perspectives. Students will be exposed to important tax issues/considerations, techniques and strategies for the planning and arranging of local and cross-border transactions, including in areas such as personal/ executive taxation, corporate re-organisations, use of tax incentives, application of tax treaties, structuring inbound and outbound investments, transfer pricing and scope of anti-avoidance provisions, etc.
Course Learning Objectives
Take-home assignment and presentation
Individual / Group
Readings and References
There is no one prescribed textbook that covers content for the entire course. Specific references for each seminar will be posted on Edventure prior to the seminar.
Proposed Weekly Schedule
General Tax Planning Techniques
Tax Treaties: Models, Structure, Interpretation and Application
Anti-Avoidance Measures and Transfer Pricing Issues
Personal Tax Planning for Individuals on Inbound or Outbound Assign
Tax-Efficient Structuring of Inbound Investments
Choice of investment vehicle
Home country considerations
Use of tax incentives
Corporate re-structuring and re-organisations
Tax-Efficient Structuring of Outbound Investments
Host country considerations and choice of investment vehicle
Tax-efficient holding structures, trading set-ups, and financing arrangements
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