Taxation of Cross-Border Commercial Transactions I
About This Course
By the end of the course, participants will be able to:
(i) understand and analyze Singapore corporate tax, GST, and stamp duty implications for related party transactions, corporate restructurings, and mergers and acquisitions (M&As);
(ii) apply tax structuring techniques to enhance tax efficiency in corporate transactions, with a focus on maximizing legal and financial outcomes;
(iii) examine relevant US corporate tax rules to evaluate the cross-border tax consequences and their potential impact on Singapore-based transactions; and
(iv) identify and assess challenges to structuring strategies, including rules on treaty shopping, debt-equity classifications, entity hybridity, and tax arbitrage opportunities.
What You'll Learn
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
Entry Requirements
A good Bachelor's or Juris Doctor degree in Law