Advanced Management Programme in International Tax Novena, Central

Course details

The Advanced Management Programme in International Tax is a collaborative effort between Tax Academy of Singapore, Nanyang Business School (NBS) at Nanyang Technological University and International Tax Center of Leiden University. It provides a tax specialization pathway for participants with accountancy, business or similar qualifications and background.

Outline

Tax Treaties 

This module will be conducted by Professor Kees van Raad and facilitator(s) from the International Tax Center, Leiden University, together with Mr Andy Baik, Tax Partner, PricewaterhouseCoopers Singapore.

Tax Treaties includes an in-depth examination of the rules and structure of the OECD Model Tax Convention, with emphasis on the substantive articles such as Business Profits, Permanent Establishment, pidends, Interest, Royalties, Capital Gains, and Employment Income.

Transfer Pricing 

This module will be conducted by Ms Jow Lee Ying, Senior Lecturer, Nanyang Business School. There will be a section on International Tax Planning which will be led by Mr Gordon Lawson, Tax Partner, KPMG Singapore.

Transfer Pricing examines the OECD’s Transfer Pricing Guidelines and their relationship to the relevant OECD treaty articles, and transfer pricing documentation and risk management. This module uses cases to illustrate the use of appropriate transfer pricing methods in situations that variously involve distributors, manufacturers, intra-group services, intra-group financing, business restructuring, cost contribution arrangements etc.