International Tax

Course Description

The profit on trade and investment within national borders are with no doubt subject to income tax. The way in which those incomes are taxed is based upon a country’s domestic tax policy. The same principle also applies to international trades and investments.

As a country’s trade and commerce become increasingly internationalized, the taxation of international transactions becomes ever more important. Once an entity extends its arm beyond its national borders, it is most likely to fall within the ambit of the tax laws of another country. The way in which that country’s tax laws impact the entity will have consequences for the manner in which the entity is taxed domestically which in turn affect the overall profitability & cash-flow of the entity and its ultimate holding companies.

This course teaches knowledge in tax treaties and transfer pricing which are essential knowledge to equipped participants with understanding of the topic at International Tax.

There will be hand on exercises, questions and problem solving with answer provided after the sharing session.

Course Objective

Upon completion of this course, participants will be able to:

• Appreciate knowledges in tax treaties and this include the treaty model and the various key articles and tax terms.

• Appreciate knowledges on Singapore treaty network and appreciating the current issue faced across ASEAN.

• Acquire knowledges in the application of the Transfer Pricing provisions and the main methodologies.

• Use data to support transfer prices & choosing he most appropriate transfer pricing method.

• Understand Singapore Transfer Pricing Guidelines with reference to E-tax guides.

Target Audience:

The target audience includes in-house corporate tax managers/ executives, taxation professionals, accountants and banking and finance professionals, as well as those with partial/ full tax job scope dealing with overseas tax stakeholders.