BTF3191

Singapore income taxation

(BUS)

Associate Professor Stephen Barkoczy

6 points + 3 hours per week + First or second semester + Caulfield + Prerequisite: BTF1010

Synopsis: An examination of the principles and practice of Singapore income taxation through examination of the Income Tax Act (Singapore), relevant international double tax agreements and applicable judicial decisions. The syllabus covers basic principles such as residence, source and the income concept as well as important specific issues such as the treatment of taxable entities and the various tax concessions provided as an incentive to business and investment in Singapore. GST is also considered.

Assessment: Assignment (2000 words): 30% + Examination (3 hours open book): 70%