Singapore University of Social Sciences

TAX523 Cross-border Tax Planning introduces the student to various planning principles, ideas and opportunities that exist for the cross-border business, drawing upon International Taxation matters covered primarily in TAX509, TAX521 and TAX525. Globalisation means that more and 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. Differentiation from International Taxation and Tax Planning International Taxation and Tax Planning is a module currently replaced by International Tax Planning (ATP108) of the Advanced Tax Programme of the Tax Academy. ATP108 is an introductory programme of 9 hours, introducing students to the framework surrounding the basics of international tax planning. TAX523 is a 32-hour module that will take students beyond the framework, and actually explore and understand the legal bases behind the various principles that govern international tax planning. This will equip students with the knowledge upon which they can provide sound advice in novel situations that might confront them in their working life.