DEPART1ENT OF ACCOUNTING, NUS BUSINESS SCHOOL ASSOC PROFESSOR SIMON POH

ACC4711/ACC4611 ADVANCED TAXATION - SEMESTER 1 2021/2022 Email address: simonpoh@nus.edu.sg

Week Lectures & Tutorials Reading References

Week 1 Local Tax Planning for Business Entities “Taxation in Singapore 2020/21 Edition”
commencing (Chaps 1, 2, 3, 4, 5, 8, 9)
09 Aug 21 Topic 1: Revision of key corporate income tax concepts
covered in ACC3703/ACC3605 Taxation module Materials covered in ACC3703/
10 Aug 21 (Tue) ACC3605
Introduction to tax planning and application of common
tax planning techniques

Week 2 Local Tax Planning for Business Entities Relevant extracts from ITA & EEIA
commencing
16 Aug 21 Topic 2: Selected tax incentives in Income Tax Act Readings R01 to R05 – Write-up and e-
(ITA) & Economic Expansion Incentives Act (EEIA): guides for various tax incentives
17 Aug 21 (Tue) - Headquarters tax incentive
- Global Trader Programme (GTP) – ITA S43P
- Pioneer Companies/ Pioneer Service – EEIA S4-19
- Development & Expansion (DEI) – EEIA S19I-P
Investment Allowance – EEIA S66-74
- Shipping, Banking and Insurance Incentives

Week 3 Local Tax Planning for Business Entities R06 – e-Tax guide on Transfer Pricing
commencing Guidelines (Fifth Edition)
23 Aug 21 Topic 3: Transfer Pricing and General Anti-Avoidance
Provisions R07 - e-Tax guide on Country-by-
24 Aug 21 (Tue) Country Reporting (Third Edition)

R08 – e-Tax guide on the General Anti-

Avoidance Provisions (1st Edition)

Week 4 Tutorial 1 on Topics 1 and 2 R09 – e-Tax guide on Tax Framework

commencing for Corporate Amalgamations (Third
30 Aug 21 Local Tax Planning for Business Entities Edition)

31 Aug 21 (Tue) Topic 4: Tax issues in corporate mergers and R10 – e-Tax guide on mergers and
acquisitions (M&As) acquisition scheme (Fourth Edition)

Revision of Stamp Duty “Taxation in Singapore 2020/21 Edition”

(Chap 11)

Week 5 Tutorial 2 on Topic 3

commencing
06 Sep 21 International Tax Planning and Tax Treaties

07 Sep 21 (Tue) Topic 5: Objectives of international tax planning and

Common tax planning techniques

Tax issues to consider when venturing overseas

Week 6 Tutorial 3 on Topic 4

commencing
13 Sep 21 Topic 5 (Cont’d)

14 Sep 21 (Tue)

RECESS WEEK Sat 18 Sep 21 – Sun 26 Sep 21

Updated 31 Jul 2021

Week 7 Tutorial 4 on Topic 5 R11 - e-Tax guide on “Avoidance of
commencing Double Taxation Agreements
27 Sep 21 International Tax Planning and Tax Treaties (DTAs)(Second Edition)”

28 Sep 21 (Tue) Topic 6: Understanding the role of tax treaties in R12, R13, R14 – selected Singapore tax
international tax planning treaties

OECD Model Tax Convention (latest Dec 2017 R15 – ITJ Article on “The New
Edition) and Commentaries on various treaty articles; Singapore-Malaysia Tax Treaty” by THT
Selected tax treaties – Malaysia, China and India and Simon Poh

Week 8 International Tax Planning and Tax Treaties OECD Website

commencing www.oecd.org/tax/treaties/
04 Oct 21 Topic 7: Base Erosion Profit Shifting (BEPS) Project
R16 – Singapore’s MLI position
05 Oct 21 (Tue) R17 – List of treaties notified under MLI
R18 – BEPs 2.0 Inclusive Framework

Week 9 Tutorial 5 on Topics 6 & 7

commencing
11 Oct 21 Topic 8: Revision of key individual income tax “Taxation in Singapore 2020/21 Edition”
concepts covered in ACC 3605 Taxation course and (Chap 6)
12 Oct 21 (Tue) additional topics, including:
- Structuring employment packages
- Area representative, dual employment and Not
Ordinarily Resident (NOR) schemes

Week 10 Individual Tax Planning “Taxation in Singapore 2020/21 Edition”

commencing (Chap 10)
18 Oct 21 Topic 9: Tax issues to consider when seconding staff
for overseas assignments, including: R19 – e-Tax guide on Taxing imported
19 Oct 21 (Tue) - Tax equalisation and tax protection policies services by way of reverse charge (2nd
- Relevance of tax treaties Edition)
R20 – e-Tax guide on “Taxing imported
Topic 10: GST services by way of an overseas vendor
registration regime (2nd Edition)

Week 11 Topic 11: Taxation of Partnerships “Taxation in Singapore 2020/21 Edition”

commencing (Chap 7)
25 Oct 21 Tutorial 6 on Topics 8 & 9

26 Oct 21 (Tue)

Week 12 Tutorial 7 on Topics 10 & 11

commencing
01 Nov 21

02 Nov 21 (Tue) Group Project Due (20%)

Week 13 Revision -
commencing
08 Nov 21 Summary and Review of Module

09 Nov 21 (Tue)

Week 15/16 Final Examination (50%)

commencing
22/29 Nov 21

25 Nov 21 (Mon) 1.00 pm to 4.00 pm (Venue: to be advised)

Updated 31 Jul 2021