Course Listing

Taxation Law & the Global Digital Economy
Last Updated Date:   1 June 2021

4 Credits,  Semester 2

Course Description:
In today's global digital world, national tax systems face new challenges. Governments large and small cooperate in tax enforcement including through strengthened anti-abuse rules, yet tax competition continues. Uncertainty, complexity and risk have increased for taxpayers ranging from individuals to multinational enterprises. Recent developments in the OECD Inclusive Framework and other forums may lead to significant new global tax rules, but an agreed outcome is far from certain. This course explores the latest trends and issues in personal and corporate income tax and Goods and Services Tax that address digital or cross-border services or employment, consumption, and investment.

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Course Convenor: Sat Pal Khattar Visiting Professor in Tax Law Miranda Stewart

Co-teacher(s): NA

Module Codes: LL4385 / LL5385 / LL6385 / LLJ5385

Contact Hours: 9 sessions over 3 weeks: Three, 3hr weekly seminars

Workload: Intensive: Week 4 - 6: 31 Jan - 18 Feb 2022 [Mon, Wed: 6.30 - 9.30pm; & Fri: 2.30 - 5.30pm] *Make-up for 31 Jan & 2 Feb on Sat, 5 Feb & Sat, 12 Feb (1- 4pm)

Mode of Assessment: Class Participation - 20% & Research Paper - 80% (not exceeding 5,000 words excluding footnotes) [Due: Fri, 25 March 2022 (9pm)]

Preclusions: LL4385V/LL5385V/LL6385V Taxation Law & the Global Digital Economy

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

Examination Date: Different Mode of Examination

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