Singapore University of Social Sciences

TAX507 International Tax and Tax Planning equips the student with the knowledge of the bases of international taxation; both the hard-law of tax treaties to the soft-law of general principles that have arisen over time. It introduces the student to various planning principles, ideas and opportunities that exist for the cross-border business. It is primarily a course that introduces students to International Taxation matters covered in far greater depth in later MTax courses. Globalisation means that increasingly more businesses are being conducted across borders. These new business ventures provide opportunities for large and small enterprises to look for new markets. However, venturing to do business across a border could result in unexpected tax bills, and could render what would have been a good venture into an unmitigated disaster. This course provides the students with an overview of such international tax matters and examines pre-BEPS and post-BEPS ideas. (BEPS refers to the Base Erosion and Profit Shifting project undertaken by the OECD/G20 nations in 2012 to reform the international tax system because of perceived tax planning abuses.)