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Tax Planning & Policy Last Updated Date: 28 July 2009 4 Credits, Semester 1 Course Description: This foundation course seeks to acquaint participants with a basic working knowledge of income tax and goods and services tax issues faced by companies and individuals. It will illustrate the extent to which tax avoidance is acceptable under the rules for deductions, capital allowances and losses. In addition, the taxation of income from employment income, trade and investments will be highlighted. Tax planning opportunities arising from the differences in tax treatment of sole proprietors, partnerships and companies will be highlighted. On policy issues, concepts including economics of taxation, international trends and tax reform will be covered. Course Convenor: A/P Stephen Phua Co-teacher(s): Adjunct A/P Michael Velten Module Codes: LL4056 / LL5056 / LL6056 Contact Hours: 3-hr continuous weekly seminar Workload: 3 hours Mode of Assessment: Final Exam - 50%; Directed Research Paper - 50% Preclusions: Nil Prerequisites: (a) NUS Compulsory Core Law Curriculum or equivalent. (b) Company Law or its equivalent in a developed common law jurisdiction Examination Date: Saturday, 28 November 09, AM Click here to go Back |
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