INTERNATIONAL TAX LAW
2013/2014, Semester 2
Modular Credits: LL4035 ( 4 ) / LL5035 ( 4 ) / LL6035 ( 4 )
It introduces participants to major income tax issues faced by businesses operating in a global economy. These issues include causes of multiple taxation, solutions to avoid multiple taxation, the effectiveness of Double Taxation Agreements (DTAs) and the abuse of DTAs. In particular, issues such as tax arbitrage, tax havens, choice of foreign vehicle, corporate finance options and repatriation of income and capital will be discussed. Tax issues arising from outbound and inbound investments will also be covered. Last, the course will identify global tax trends arising from increased mobility of capital, technological advancements as well as demographics.
NUS Compulsory Core Law Curriculum or equivalent.
: Company Law or its equivalent.
9 Sessions over 3 week; Three, 3hr weekly seminar
Intensive Module: Wk 4 - 6; 3 - 19 February 2014 [Make-up seminar on Wed, 12 February 2014 (1 - 4pm)]
Mode of Assessment:
Class Participation - 20% & 6-hr Take Home Exam - 80% [Release: Fri 21 Mar 2014 (5pm); Due: Fri 21 Mar 2014 (11pm)