Trusts can arise in a wide range of situations, but their income tax treatment can be complex, particularly where different forms of trusts and beneficial ownership are involved. How well do you understand the tax implications when a trust is involved?
Join Vincent Ooi ATA (Income Tax), Head of the Singapore Tax Academy Research Initiative and Assistant Professor of Law at the Singapore Management University Yong Pung How School of Law, for a practical introduction to trusts law before examining how income tax applies across different trust arrangements.
Gain a clearer understanding of the taxation of beneficiaries, trusts and the tax implications of beneficial ownership. Whether you advise clients on tax, transactions or wealth structures, this session will help strengthen your understanding of the key principles and tax considerations to look out for when trusts arise in practice.
- Understand the fundamental concepts and key principles of trusts
- Explore the income tax treatment of trusts and the different considerations that may arise
- Understand the income tax implications related to beneficiaries
- Discover how trusts can arise by operation of law and the tax considerations associated with these arrangements
- Examine the tax implications of beneficial ownership and how it can affect the taxation of trust arrangements
SCTP reserves the right to vary any aspect of the event/ webinar should the situation warrant or due to unforeseen circumstances. This includes but not limited to the following: cancel the programme, change the venue, speakers, programme dates, fees and CPE hours. SCTP will take reasonable effort to notify participants of the changes.
[Pending SILE Confirmation] This is an SILE-accredited activity.
You must indicate your AAS Number or SILE-issued s36B Foreign Lawyer number in the registration form to claim SILE CPD Points.Participants who wish to obtain CPD Points are reminded that they must comply strictly with the Attendance Policy set out in the CPD Guidelines. For this activity, this includes signing in on arrival and signing out at the conclusion of the activity in the manner required by the organiser, and not being absent from the entire activity for more than 15 minutes. Participants who do not comply with the Attendance Policy will not be able to obtain CPD Points for attending the activity. Please refer to http://www.sileCPDcentre.sg for more information.
Dr Vincent Ooi ATA (Income Tax)Head, Singapore Tax Academy Research Initiative
Yong Pung How School of Law, Singapore Management University
Dr Vincent Ooi (PhD, Cambridge; MA, Oxford) is Head, Singapore Tax Academy Research Initiative and Assistant Professor of Law, Singapore Management University Yong Pung How School of Law. He has practised, researched and taught tax law in Singapore and UK for over a decade. Vincent authored leading texts on Singapore Trusts and Revenue Law and teaches both subjects at SMU.
This is an SILE-accredited activity.