Course Listing

Taxation of Cross-Border Commercial Transactions I
Last Updated Date:   3 October 2024


5 Units,  Semester 2

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

Course Convenor: Mr Justin Jerzy Tan

Co-teacher(s): NA

Course Codes: LL4342V / LL5342V / LL6342V / LLJ5342V

Contact Hours: 3hr weekly seminar

Workload: 3 hours

Mode of Assessment: Class attendance - 12%; Group Assignment (at least 2000 words requiring research, due around mid-sem break) - 20%; Final Exam (2hrs, sit-down open book, question type: MCQ, True/False and short-answer) - 68%

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: Friday, 2 May 2025 (PM)

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