Singapore University of Social Sciences

TAX501 Taxation – Legal Framework and Policy equips the student with the knowledge of the legal framework of taxation, and the basics of the policy behind taxation. It also equips the student with skills to answer questions that are new or novel. The tax advisor is sometimes faced with this very challenge, which could come from clients or colleagues from outside Singapore trying to explore how the Singapore authorities would view a particular transaction or structure. It could however, just as easily come up when clients ask about a new idea they have just heard of. The course introduces the student to the skills of essay writing, then the sources of tax law in Singapore. Having looked at the sources of law in Singapore the student will be taught how to weigh up sources and utilise them in preparing research documentation or advice to clients. The course also introduces students to the various tools that can be used in executing such research. Students will require access to a notebook and access to the Internet in order to gain access to Singapore Statutes Online and to LawNet.