Advanced Corporate Tax (Synchronous e-learning)


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Date:
16 April 2025, Wednesday - 17 April 2025, Thursday

Time:
09.00AM - 05.00PM
Venue:
Online Classroom in or outside of Singapore

Details/ Promotion:
Please click here for more details and here for the registration form. 
Accredited tax professionals enjoy members' rate!
Contact:
Please refer to organiser’s webpage here.
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Programme Synopsis

This programme by ISCA is designed to help participants achieve a higher appreciation of tax planning techniques and how it can be applied to business decisions both locally and internationally. It will cover both local tax planning as well as international tax planning. As this is an advanced tax programme, the assumption is that participants are already conversant with basic tax laws and practice in Singapore. Other advanced tax topics such as tax incentives, transfer pricing and tax issues in mergers and acquisitions will also feature in this programme. Where applicable, practical examples, illustrations and case studies (including recent court cases) will be used to enable participants to relate and apply to real life tax situations.

Programme Outline

Day 1

  • Introduction to tax planning and application of common tax planning techniques in the following areas:
    - Full/partial tax exemption and residence status
    - Taxability of trade income
    - Deductibility of trade expenses
    - Claims for capital allowances
    - Utilisation of tax losses
    - Managing withholding tax burden and obligations
    - Claiming reliefs from double taxation

  • Overview of tax incentives and coverage on selected tax incentives, including:
    - Headquarters tax incentives
    - Development and expansion incentive
    - Global trader programme
    - Pioneer incentives for products and services
    - Investment Allowance

  • Transfer Pricing and Anti-Tax Avoidance, including:
    - Transfer pricing guidelines and consultation
    - Advanced Pricing Arrangements and Mutual Agreement Procedures
    - Intercompany loans and services
    - Tax Evasion v Tax Avoidance v Tax Planning

  • Tax Issues in corporate mergers and acquisitions, including:
    - Overview of corporate M&As
    - Normal tax implications
    - New tax framework for statutory voluntary amalgamations
    - New M&A tax allowance and stamp duty remission for qualifying M&As

Day 2

  • Introduction to international tax planning including objectives of international tax planning and common techniques, including;
    - Use of international holding company
    - Use of international finance company
    - Use of international purchase and sales company

  • Tax issues to consider when a company ventures overseas, including:
    - Choice of investment vehicle
    - Designing a tax efficient holding structure
    - Planning the financing structure
    - Profit repatriation
    - Common pitfalls to avoid
    - Taxation of foreign income in Singapore

  • Understanding the role of tax treaties in international tax planning, including:
    - Overview of Double Tax Agreements (DTAs)
    - Singapore’s DTAs
    - OECD Model Tax Convention and Commentaries on various treaty articles
    - Base Erosion and Profit Shifting (BEPS)

About the Presenter(s)/ Trainer(s)


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Mr Simon Poh
Associate Professor (Practice)
National University of Singapore Business School
Accredited Tax Advisor (Income Tax and GST), FCA Singapore, ASEAN CPA, MSID, MBA


Simon Poh teaches taxation / advanced taxation courses to undergraduates and postgraduates at National University of Singapore (NUS) Business School since 2007. He recently won the NUS Business School Teaching Excellence Award every year from 2020 to 2025.

Outside the academia, Simon has been a distinguished tax professional both in Singapore and the region, with more than three decades of experience in tax compliance and tax advisory work in the areas of corporate tax, individual tax and GST. This includes 9 years with the Inland Revenue Authority of Singapore, 3 years with reputable regional multinational corporations and more than 16 years with top international accounting firms. His extensive experience includes GST tax advisory and risk management, international tax planning, transfer pricing, corporate restructuring, business acquisitions and mergers, tax due diligence reviews, expatriate tax planning, and advising clients on the tax implications of both inbound and outbound investments.

Outside his teaching responsibilities Simon continues to be active in professional tax-related work. He served as Board Member of the Singapore Institute of Accredited Tax Professionals (SIATP) from January 2013 to March 2020. SIATP was renamed as Singapore Chartered Tax Professionals (SCTP) from April 2020. At SIATP/SCTP, Simon also served as Chairman of the SME Tax Committee from January 2012 to December 2022. After stepping down from the SME Tax Committee, Simon joined the Tax and Levies Committee of SCTP from January 2023. Since July 2021, he was appointed as a Member of the Income Tax Board of Review by the Ministry of Finance to hear appeals against tax assessments. Simon is also an Honorary Member of the Financial Planning Association of Singapore (FPAS) since 2011. He is the author of "Taxation in Singapore", first published in 2008, with the latest eBook edition published in July 2024.

Simon is a much sought-after speaker at numerous external tax seminars and he also conducts regular tax workshops for professional bodies like ACCA and ISCA, He is a regular contributor to local and foreign media and professional journals on current taxation issues. In addition, he currently serves, on a pro bono basis, as an Independent Director and Chairman of the Audit and Risk Committee of an established non-profit organisation since March 2023.








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