Course Detail(TAX266v : Tax Avoidance, Tax Evasion and Tax Planning in Singapore – The Law, the Practice, and the Differences (Live Webinar))
Not Available

UTAP Funding

TAX266v : Tax Avoidance, Tax Evasion and Tax Planning in Singapore – The Law, the Practice, and the Differences (Live Webinar)

7.00 CPE Hours (Others)
Live Webinar

Programme Objective

This course aims to equip participants with a good understanding of the legal and practical aspects of (i) tax avoidance, (ii) tax evasion, and (iii) tax planning in Singapore. Particular focus and emphasis will be placed on tax avoidance and its latest legal developments, including recent case law.

Where applicable, practical examples, illustrations and case studies (including recent court cases) will be used to enable participants to relate and apply to real life tax situations.

Through this 1-day course, the participants will:

  • Understand the key differences between tax planning, tax avoidance and tax evasion
  • Learn practical tax planning strategies to mitigate tax
  • Acquire knowledge on the legal principles of tax avoidance
  • Be updated with the recent legal amendments/ developments on tax avoidance
  • Appreciate the risks and penalties involved in tax evasion

Programme Outline

  • Key differences between tax planning, tax avoidance and tax evasion
  • Tax Planning – Practical strategies including:
    • Synopsis
    • Prerequisites
    • Income planning
    • International tax arrangements
    • Corporate reorganisation and restructuring
    • Overseas business ventures and income
  • Tax Avoidance – Law and Practice
    • General anti-avoidance provision (Section 33) and its recent amendments
    • Guiding principles
    • Developments after Comptroller of Income Tax v AQQ 
    • Recent landmark case of Wee Teng Yau v CIT
  • Tax Evasion – Law and Practice
    • Legal provisions
    • Penalties
    • Real life cases

Pre-requisites

Please take note of the following admission requirements:

  • Trainings will be conducted on Zoom platform, thus video camera and microphone are compulsory
  • Mandatory for video camera to be turned on throughout the course
  • Display your official name (as per NRIC) in Zoom, to facilitate attendance taking

Training Methodology

Lecture style, with case studies and examples.

Closing Date for Registration
1 week before programme or until full enrolment.

Intended For

A foundational to intermediate level programme for professionals who would like to have a good understanding of the legal and practical aspect of tax avoidance, tax evasion or tax planning.

Competency Mapping

Others = 7.00 Hours

Schedule & Fees
Date & Time

21 May 2024 (9:00 AM - 5:00 PM)

Registration is closed

Fee (inclusive of GST)

For Members: $ 318.28
For Non-Members: $ 382.59

Programme Facilitator(s)

Lau Kah Hee

Venue

Online Classroom in or outside of
Singapore

Testimonial


I think it is important that the trainer is engaging, provides course materials before the course and attempts to answer the participants' queries. Mr Lau is a very meticulous and responsive trainer. Thumbs up for him!

Past Participant


Happy to be able to have an enriching session and to share some thoughts with others remotely. The session has given me some understanding about the development of tax avoidance areas

Past Participant


This programme has helped to refresh my memory on the basic tax knowledge and different illustration makes
me think out of the box

Past Participant


It is useful to learn about the differences between tax planning, avoidance and evasion and prevent getting
ourselves into the latter 2 situations.

Past Participant

Funding

1] NTUC Union Training Assistance Programme (UTAP)

NTUC members enjoy 50% *unfunded course fee support for up to $250 each year when you sign up for courses supported under UTAP. NTUC members aged 40 and above can enjoy higher funding support up to $500 per individual each year, capped at 50% of unfunded course fees, for courses attended between 1 July 2020 to 31 December 2025.

*Unfunded course fee refers to the balance course fee payable after applicable government subsidies. This excludes material fees, registration fees, misc. fees etc.

This course is approved for UTAP support for intakes conducted between 08 February 2024 – 31 March 2025.

As UTAP is given on calendar year basis, and calculated based on year of training taken, it cannot be accumulated.

  • Maintained paid-up NTUC membership before course, throughout course duration and at the point of claim and;
  • Course by training provider must be supported under UTAP and training must commence within the supported period and;
  • Unfunded course fee must not be fully sponsored by company or other types of funding
  • Unfunded course fee must be S$20.00 and above, and;
  • Member must achieve a minimum of 75% attendance for each application and sat for all prescribed examination(s), if any and;
  • UTAP application must be made within 6 months after course ends.

For more information on UTAP Funding and to submit for UTAP claims, please visit https://www.ntuc.org.sg/uportal/programmes/union-training-assistance-programme. Terms and conditions apply.

Programme Facilitator(s)


Lau Kah Hee
 
Kah Hee is dually-qualified as both an Attorney as well as a Chartered Accountant.
 
Kah Hee has significant experience in contentious tax matters, and given his dual qualification as both a lawyer as well as a Chartered Accountant, he is able to dissect the tax issues from the legal, accounting and tax perspectives in an insightful and multi-disciplinary manner. Kah Hee has also developed a deep interest in tax litigation and advisory work, and has published in the area of tax avoidance. He was also the Lead Counsel in the landmark tax avoidance case of Wee Teng Yau v CIT.
 
Kah Hee obtained the Association of Chartered Accountants professional degree in 2010, was the prize winner for the final exams, and graduated with a Bachelor of Science (First Class Honours) in Applied Accounting. He also read law at both the National University of Singapore and the University of Cambridge where he graduated respectively with a Bachelor of Laws (First Class Honours) in 2008 and a Master of Laws (First Class Honours) in 2011 on the Lee Foundation Scholarship.

Programme Objective

This course aims to equip participants with a good understanding of the legal and practical aspects of (i) tax avoidance, (ii) tax evasion, and (iii) tax planning in Singapore. Particular focus and emphasis will be placed on tax avoidance and its latest legal developments, including recent case law.

Where applicable, practical examples, illustrations and case studies (including recent court cases) will be used to enable participants to relate and apply to real life tax situations.

Through this 1-day course, the participants will:

  • Understand the key differences between tax planning, tax avoidance and tax evasion
  • Learn practical tax planning strategies to mitigate tax
  • Acquire knowledge on the legal principles of tax avoidance
  • Be updated with the recent legal amendments/ developments on tax avoidance
  • Appreciate the risks and penalties involved in tax evasion

Programme Outline

  • Key differences between tax planning, tax avoidance and tax evasion
  • Tax Planning – Practical strategies including:
    • Synopsis
    • Prerequisites
    • Income planning
    • International tax arrangements
    • Corporate reorganisation and restructuring
    • Overseas business ventures and income
  • Tax Avoidance – Law and Practice
    • General anti-avoidance provision (Section 33) and its recent amendments
    • Guiding principles
    • Developments after Comptroller of Income Tax v AQQ 
    • Recent landmark case of Wee Teng Yau v CIT
  • Tax Evasion – Law and Practice
    • Legal provisions
    • Penalties
    • Real life cases

Pre-requisites

Please take note of the following admission requirements:

  • Trainings will be conducted on Zoom platform, thus video camera and microphone are compulsory
  • Mandatory for video camera to be turned on throughout the course
  • Display your official name (as per NRIC) in Zoom, to facilitate attendance taking

Training Methodology

Lecture style, with case studies and examples.

Closing Date for Registration
1 week before programme or until full enrolment.

Intended For

A foundational to intermediate level programme for professionals who would like to have a good understanding of the legal and practical aspect of tax avoidance, tax evasion or tax planning.

Competency Mapping

Others = 7.00 Hours

Programme Facilitator(s)

Lau Kah Hee
 
Kah Hee is dually-qualified as both an Attorney as well as a Chartered Accountant.
 
Kah Hee has significant experience in contentious tax matters, and given his dual qualification as both a lawyer as well as a Chartered Accountant, he is able to dissect the tax issues from the legal, accounting and tax perspectives in an insightful and multi-disciplinary manner. Kah Hee has also developed a deep interest in tax litigation and advisory work, and has published in the area of tax avoidance. He was also the Lead Counsel in the landmark tax avoidance case of Wee Teng Yau v CIT.
 
Kah Hee obtained the Association of Chartered Accountants professional degree in 2010, was the prize winner for the final exams, and graduated with a Bachelor of Science (First Class Honours) in Applied Accounting. He also read law at both the National University of Singapore and the University of Cambridge where he graduated respectively with a Bachelor of Laws (First Class Honours) in 2008 and a Master of Laws (First Class Honours) in 2011 on the Lee Foundation Scholarship.

Upcoming Schedule

Registration is closed

Date & Time

21 May 2024 (9:00 AM - 5:00 PM)
Fee (inclusive of GST)

For Members: $ 318.28
For Non-Members: $ 382.59

Programme Facilitator(s)

Lau Kah Hee

Venue

Online Classroom in or outside of
Singapore


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