Taxation of Cross-Border Commercial Transactions I

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

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

Minimum Entry Requirement

A good Bachelor's or Juris Doctor degree in Law