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International Tax Law Last Updated Date: 9 June 2009 4 Credits, Semester 2 Course Description: It introduces participants to major income tax issues faced by businesses operating in a global economy. These issues include causes of multiple taxation, solutions to avoid multiple taxation, the effectiveness of Double Taxation Agreements (DTAs) and the abuse of DTAs. In particular, issues such as tax arbitrage, tax havens, choice of foreign vehicle, corporate finance options and repatriation of income and capital will be discussed. Tax issues arising from outbound and inbound investments will also be covered. Last, the course will identify global tax trends arising from increased mobility of capital, technological advancements as well as demographics. Course Convenor: A/P Stephen Phua Co-teacher(s): Module Codes: LL4035 / LL5035 / LL6035 Contact Hours: 3-hr continuous weekly seminar Workload: 3 hours Mode of Assessment: Final Exam - 60%; Writing/Research Assignment - 40% Preclusions: Nil Prerequisites: (a) NUS Compulsory Core Law Curriculum or equivalent. (b) Company Law [LLB2008] or its equivalent in a common law jurisdiction (may be taken concurrently). Graduate students and exchange students must seek approval of the course convenor. Examination Date: Wednesday, 28 April 2010, AM Click here to go Back |
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