Master of Taxation Bukit Timah, Central

Course details

Full MTax Stream
Graduates from the programme are required to complete 60 credit units consisting of:
20 credit units being 4 core Taxation Framework and Practice courses
10 credit units being 2 courses of tax-related topics
30 credit units being 6 courses on International Taxation
The Taxation Framework and Practice covers Singapore taxation, and introduces the student to elements of International Taxation, and is completed by taking the Executive Tax Programme Level lll (Advanced Tax Programme, ATP) offered by the Tax Academy. Students registering with UniSIM who have not completed the ATP will be transferred as MTax students to the Tax Academy under existing arrangements with the Academy to complete the first 20 credits. Students who have already completed the ATP will proceed directly to take the remaining courses.

The 2 courses on tax-related topics set taxation in the wider context of the general economy, general corporate reporting, and corporate governance.

The last 6 courses focus on International Taxation, an important element in any tax practice especially in a globalised economy such as Singapores. Students will normally be expected to complete the ATP before taking the UniSIM courses, although in exceptional cases such as students with tax experience, they may be permitted to begin the UniSIM courses prior to taking the ATP. However, they will only graduate upon completing the ATP.

Course Structure

Core Taxation Framework and Practice Courses
(Course requirement ful lled by completing the ATP
at the Tax Academy):
Taxation Legal Framework and Policy
Corporate and Individual Income Tax
Goods & Services Tax (GST)
International Taxation & Tax Planning

Compulsory Courses [8 courses]:
Economic & Political Context of Taxation
Taxation, Governance and the Wider Enviornment
Legal Research and Methods in Taxation
OECD Model Tax Convention
Selected Topics in Taxation
Transfer Pricing
Applying Transfer Pricing
Cross-Border Tax Planning