To reduce the environmental impact and contribute to sustainability efforts, ISCA will contribute our part by eliminating the printing of course materials for selected courses with effect from 2023.
Tips: To make your paperless learning experience more enjoyable, you may bring along a digital device such as a Windows based laptops or tablets to read your online materials during the class. QR code will be provided in the class for you to download the materials in PDF.
Join us and be a Difference Maker! | | 
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Programme Objective
To examine the legal and ethical issues involved in cases of honest and dishonest tax reduction methods including aspects of the criminal law.
Programme Outline
Tax fraud – criminal procedure, charges, burdens of proof, admissible evidence, Criminal Procedure Code, sentencing considerations, punishment
Case studies of tax fraud – cars at less than cost price, doctor who doctored records
International tax avoidance tactics – transfer pricing, Dutch sandwich, Double Irish, substance and form
International tax scandals – infamous companies using tax shelters to reduce tax burdens - Apple Computers, Eurobonds, Starbucks, Google
Tax planning and avoidance – legal and ethical distinction – paying a fair share of tax – CSR (Corporate social responsibility) – use and abuses of tax treaties – transfer pricing abuses
Ethical principles – who is to set standards – suggested principles : substance, scrutiny, hypocrisy. Conflicts of duties – duty to client and duty to country and society – protective legal opinions
Ethical duties of tax advisors – ISCA codes and Singapore Institute of Accredited Tax Professionals – responses to breach – disciplinary proceedings and litigation – burdens of proof – judicial review
Ethical duties of lawyers and accountants compared – duties to court – duties of honesty
Difficult ethical issues - lack of professionalism and its effects – confidentiality and its limits – disclosure in public interest - use of Chinese walls and their effectiveness – Bolkiah v KPMG (the Sultan of Brunei’s brother’s case)
Training Methodology
Lecture style, with a case study for discussion
Closing Date for Registration
1 week before programme or until full enrolment
Intended For
A Intermediate level programme intended for Finance and Tax Practitioners, and/or Tax Accountants. Professionals who would like understand about the legal and ethical issues surrounding tax avoidance, tax evasion or tax fraud are welcome to attend.
Competency Mapping
Category 2 = 7.00 Hours
Schedule & Fees
Date & Time
05 Jun 2023 (9:00 AM - 5:00 PM)
Registration is closed
Fee (inclusive of GST)
For Members:
$ 390.96
For Non-Members:
$ 466.56
Programme Facilitator(s)
Terence Tan
Venue
60 Cecil Street
ISCA House
Singapore 049709
Date & Time
22 Sep 2023 (9:00 AM - 5:00 PM)
Fee (inclusive of GST)
For Members:
$ 390.96
For Non-Members:
$ 466.56
Programme Facilitator(s)
Terence Tan
Venue
60 Cecil Street
ISCA House
Singapore 049709
Testimonial
Funding
No funding Available!
Programme Facilitator(s)
Terence Tan
An Advocate and Solicitor for over 20 years, Terence has provided legal training and education for many professional organizations, overseas universities and MNCs.
Terence was named in Parliament for his comments on the revamped Bankrupt Act and these comments were expressly mentioned by the Court of Appeal.
Terence was formerly Asst Professor in the Law Faculty, National University of Singapore where he taught Insolvency Law, Company Law and Computer Law.
He is recognized by the Council for Estate Agents (CEA) on a wide variety of issues and topics such as Landlord-Tenant Disputes and Family Property Disputes.
To reduce the environmental impact and contribute to sustainability efforts, ISCA will contribute our part by eliminating the printing of course materials for selected courses with effect from 2023.
Tips: To make your paperless learning experience more enjoyable, you may bring along a digital device such as a Windows based laptops or tablets to read your online materials during the class. QR code will be provided in the class for you to download the materials in PDF.
Join us and be a Difference Maker! | |
|
|
Programme Objective
To examine the legal and ethical issues involved in cases of honest and dishonest tax reduction methods including aspects of the criminal law.
Programme Outline
Tax fraud – criminal procedure, charges, burdens of proof, admissible evidence, Criminal Procedure Code, sentencing considerations, punishment
Case studies of tax fraud – cars at less than cost price, doctor who doctored records
International tax avoidance tactics – transfer pricing, Dutch sandwich, Double Irish, substance and form
International tax scandals – infamous companies using tax shelters to reduce tax burdens - Apple Computers, Eurobonds, Starbucks, Google
Tax planning and avoidance – legal and ethical distinction – paying a fair share of tax – CSR (Corporate social responsibility) – use and abuses of tax treaties – transfer pricing abuses
Ethical principles – who is to set standards – suggested principles : substance, scrutiny, hypocrisy. Conflicts of duties – duty to client and duty to country and society – protective legal opinions
Ethical duties of tax advisors – ISCA codes and Singapore Institute of Accredited Tax Professionals – responses to breach – disciplinary proceedings and litigation – burdens of proof – judicial review
Ethical duties of lawyers and accountants compared – duties to court – duties of honesty
Difficult ethical issues - lack of professionalism and its effects – confidentiality and its limits – disclosure in public interest - use of Chinese walls and their effectiveness – Bolkiah v KPMG (the Sultan of Brunei’s brother’s case)
Training Methodology
Lecture style, with a case study for discussion
Closing Date for Registration
1 week before programme or until full enrolment
Intended For
A Intermediate level programme intended for Finance and Tax Practitioners, and/or Tax Accountants. Professionals who would like understand about the legal and ethical issues surrounding tax avoidance, tax evasion or tax fraud are welcome to attend.
Competency Mapping
Category 2 = 7.00 Hours
Programme Facilitator(s)
Terence Tan
An Advocate and Solicitor for over 20 years, Terence has provided legal training and education for many professional organizations, overseas universities and MNCs.
Terence was named in Parliament for his comments on the revamped Bankrupt Act and these comments were expressly mentioned by the Court of Appeal.
Terence was formerly Asst Professor in the Law Faculty, National University of Singapore where he taught Insolvency Law, Company Law and Computer Law.
He is recognized by the Council for Estate Agents (CEA) on a wide variety of issues and topics such as Landlord-Tenant Disputes and Family Property Disputes.