Course Listing
Taxation of Cross-Border Commercial Transactions II
Last Updated Date: 10 June 2022
5 Credits, Semester 2
Course Description:
This course is the second installment on the taxation of cross-border commercial transactions. The first installment, Taxation of Cross-Border Commercial Transactions I, is a pre-requisite. This course will interest those who want to practise tax law and/or those who took the first installment and enjoyed it.
This is a “treaties-plus” course. Topics covered:
- The OECD Model Tax Convention (in-depth)
- Anti-avoidance rules and tax planning (brief)
- Taxing the Digitalised Economy (Digital Services Tax and BEPS 2.0) (brief)
- Accounting for Tax Consequences (very brief)
- Tax Theory (selected topics)
Please click here for more details on the module.
Course Convenor: Mr Justin Jerzy Tan
Co-teacher(s): NA
Module Codes: LL4455V / LL5455V / LL6455V / LLJ5455V
Contact Hours: 3-hr weekly seminar
Workload: 3 hours
Mode of Assessment: Group Assignment (at least 2000 words requiring research, due around mid-sem break) - 20% & Final Exam - 80% (2hrs, sit-down open book, question type: MCQ, True/False and short-answer) - 80%
Preclusions: LL4455/LL5455/LL6455/LLJ5455 Taxation of Cross-Border Commercial Transactions II
Prerequisites: NUS Compulsory Core Law Curriculum or common law equivalent.
Taxation of Cross-Border Commercial Transactions I (LL4342V/LL5342V/LL6342V/LLJ5342V)
Examination Date: Tuesday, 02 May 2023 (PM)
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