Course Listing

Tax Treaties
Last Updated Date:   30 August 2023


4 Units,  Semester 2

Course Description:
This course deals with tax treaties: (bilateral) agreements among states which provide the rules that eliminate double taxation when a resident of one country derives income from the other country. Such income may be income from business operations in the other country (e.g., trading, rendering services, manufacturing), from foreign employment or in the form of dividends, interest and royalties. In addition, tax treaties aim at countering international tax avoidance that may result from mismatches between the domestic taxing rules of the two treaty states and, through administrative assistance, tax evasion through nonreporting and (other) fraud.

Course Convenor: Visiting Sat Pal Khattar Professor in Tax Law Kees van Raad

Co-teacher(s): NA

Course Codes: LL4506 / LL5506 / LL6506 / LLJ5506

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

Workload: Intensive: Week 4 - 6: 5 Feb - 23 Feb 2024 [Mon, Wed: 6.30 - 9.30pm; & Fri: 3pm - 6pm] *Make-up for Fri, 9 Feb (CNY Eve) on Wed, 14 Feb 24 (1-4pm) *Make-up for Mon, 12 Feb (CNY PH) on Sat, 17 Feb 24 (1-4pm)

Mode of Assessment: Class Participation - 25% & 6-hr Take Home Exam - 75% [Release: Wed, 27 Mar 2024 (3pm); Due: Wed, 27 Mar 2024 (9pm)]

Preclusions: LL4506V/LL5506V/LLJ5506V/LL6506V Tax Treaties. LL4035/LL5035/LLJ5035/LL6035; LL4035V/LL5035V/LLJ5035V/LL6035V Taxation Issues in Cross-Border Transactions; LL4455/LL5455/LLJ5455/LL6455; LL4455V/LL5455V/LLJ5455V/LL6455V Taxation of Cross-Border Commercial Transactions II

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

LL4056BV/LL5056BV/LLJ5056BV/ LL6056BV Tax Planning & Policy Or any other basic taxation related courses.

Examination Date: Different Mode of Examination

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