Singapore University of Social Sciences

TAX529 Taxation, Governance and the Wider Environment challenges the student to look at taxation beyond the corporate tax return. In Part I, students examine the interplay between the financial reporting and taxation, in particular the tensions arising from the fundamental principles underlying the Financial Reporting Standards in particular the need to report the current position of the entity, and the need for certainty, as espoused in revenue law. In Part II, students will explore how taxation could affect the minds of the Board of Directors, and the tension between taxation, especially tax planning, and the principles underpinning Corporate Governance.