CHINA'S TAX LAW AND INTERNATIONAL TAX POLICY
2017/2018, Semester 2
Modular Credits: 4
China’s tax law and international tax policy play an important role in influencing cross-border transactions. Chinese tax system and treaty network could affect both business structure and profits derived from the transaction, while Chinese tax administration measures and the way to resolve tax disputes are factors for assessing business risk. This course will cover these Chinese tax issues through providing lectures, practical exploration and peer-learning in a seminar environment.
NUS Compulsory Core Law Curriculum or equivalent.
Workload Components : A-B-C-D-E
A: no. of lecture hours per week
B: no. of tutorial hours per week
C: no. of lab hours per week
D: no. of hours for projects, assignments, fieldwork etc per week
E: no. of hours for preparatory work by a student per week