Taxation

Candidates will learn how to appreciate tax planning opportunities under domestic taxation laws. Candidates will also be expected to understand international taxation and comparative tax treatments for financial risk management considerations, though not in a tax planning or advisory role.

Learning Outcomes:

• Personal income tax liabilities
• Corporate tax income liabilities
• Withholding tax
• Stamp duty
• Goods services tax
• The importance of taxation to personal and corporate financial management
• The impact of relevant taxes in relevant situations and courses of action, including the interaction of taxes
• Ethically minimise and/or defer tax liabilities by the use of standard tax planning measures
• Communicating with clients, the IRAS and other professionals in an appropriate manner