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Taxation of Cross-Border Commercial Transactions I
Last Updated Date:   1 June 2021


5 Credits,  Semester 1

Course Description:
This course will be useful for those who want to practise corporate or tax law.

Topics covered include:
- the Singapore corporate tax, GST and stamp duty implications of (a) related party transactions; (b) restructurings and; (c) M&As
- structuring techniques to increase tax efficiency in each of these situations
- selected US corporate tax rules (since the tax consequences of a foreign country will have to be analysed)
- how structuring strategies may be challenged with rules/proposed rules addressing treaty shopping, debt-equity and entity classification hybridity, and other tax arbitrage opportunities

Please click here for more details on the module.

Mode of instruction in light of Covid-19:
Classes are conducted face to face (F2F); ie in-person. They are also recorded and the recordings posted on Luminus (this is for those who cannot or are not comfortable with attending F2F classes).
If the class has more than 50 students, I will have to roster students for the F2F classes (ie a student will attend 1 in-person class every other week). The exception is LL.M students and international students – these will be rostered for F2F classes every week.


Course Convenor: Mr Justin Jerzy Tan

Co-teacher(s): NA

Module Codes: LL4342V / LL5342V / LL6342V / LLJ5342V

Contact Hours: 3hr weekly seminar

Workload: 3 hours

Mode of Assessment: Group Assignment (at least 2000 words, take home) - 20%; Final Exam (2hrs, sit-down open book, question type: MCQ, True/False and short-answer) - 80%

Preclusions: LL4035/LL5035/LLLJ5035/L6035/LC5035/LC5035A/LC5035B/; LL4035V/LL5035V/LLJ5035V/LL6035V Taxation Issues in Cross-Border Transactions; LL4342/LL5342/LL6342 Taxation of Cross-Border Commercial Transactions

Prerequisites: NUS Compulsory Core Law Curriculum or common law equivalent.

Examination Date: Monday, 29 November 2021 (AM)

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