Ethical and Legal Considerations in Tax Avoidance, Evasion and Fraud (Synchronous e-learning)
Date:
10 December 2025, Wednesday
Venue:
Online Classroom in or outside of Singapore
Details/ Promotion:
Please click
here for more details and to register.
Accredited tax professionals enjoy members' rate for selected ISCA courses! Refer to the Course Listing in SCTP's Taxcellence newsletter or write to enquiry@sctp.org.sg with your SCTP Membership number for the special promo code only for SCTP Members.
Contact:
Please refer to organiser’s webpage here.
Programme Synopsis
To examine the legal and ethical issues involved in cases of honest and dishonest tax reduction methods, including aspects of the criminal law, hosted by ISCA.
Programme Outline
A Highlight of Key Areas:- Tax fraud – criminal procedure, charges, burdens of proof, admissible evidence, Criminal Procedure Code, sentencing considerations, punishment
- Case studies of tax fraud – cars at less than cost price, doctor who doctored records
- International tax avoidance tactics – transfer pricing, Dutch sandwich, Double Irish, substance and form
- International tax scandals – infamous companies using tax shelters to reduce tax burdens - Apple Computers, Eurobonds, Starbucks, Google
- Tax planning and avoidance – legal and ethical distinction – paying a fair share of tax – CSR (Corporate social responsibility) – use and abuses of tax treaties – transfer pricing abuses
- Ethical principles – who is to set standards – suggested principles : substance, scrutiny, hypocrisy. Conflicts of duties – duty to client and duty to country and society – protective legal opinions
- Ethical duties of tax advisors – ISCA codes and Singapore Institute of Accredited Tax Professionals – responses to breach – disciplinary proceedings and litigation – burdens of proof – judicial review
- Ethical duties of lawyers and accountants compared – duties to court – duties of honesty
- Difficult ethical issues - lack of professionalism and its effects – confidentiality and its limits – disclosure in public interest - use of Chinese walls and their effectiveness – Bolkiah v KPMG (the Sultan of Brunei’s brother’s case)
About the Presenter(s)/ Trainer(s)
Mr Terence TanAdvocate and Solicitor
An Advocate and Solicitor for over 20 years, Terence has provided legal training and education for many professional organizations, overseas universities and MNCs.
Terence was named in Parliament for his comments on the revamped Bankrupt Act and these comments were expressly mentioned by the Court of Appeal.
Terence was formerly Asst Professor in the Law Faculty, National University of Singapore where he taught Insolvency Law, Company Law and Computer Law.
He is recognized by the Council for Estate Agents (CEA) on a wide variety of issues and topics such as Landlord-Tenant Disputes and Family Property Disputes.
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