Course Detail()

Programme Objective

Investment holding company as well as service companies which provides services to related entities are subject to different income tax treatment compared to a normal trading company. This half-day webinar by ISCA will provide participants with a good understanding of the tax treatment of such companies as well as transfer pricing considerations.

On the completion of this course, you will understand:

Fundamentals on taxable income, deductible expenses and capital allowance claim
The difference in the tax treatment between investment dealing and investment holding company.
The difference in the tax treatment between an investment holding company deriving passive income and an investment holding company in the business of making an investment
Different bases of assessment for service company
Transfer pricing of related party services

Programme Outline

A Highlight of Key Areas:

Overview on taxation of income, deduction of expenses and capital allowance
Taxation of investment dealing vs investment holding company
Taxation of investment holding company deriving passive income vs investment holding company in the business of making investment, subject to S.10D of the Income Tax Act
Different bases of assessment for service company
Overview of transfer pricing of related party services

Training Methodology

Lecture style with exercises, examples and case studies

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

Intended For

Business owners; Finance, and accounting professionals

Schedule & Fees

Testimonial

Past Participant - 24 Apr 2024

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)

Fundamentals on taxable income, deductible expenses and capital allowance claim
The difference in the tax treatment between investment dealing and investment holding company.
The difference in the tax treatment between an investment holding company deriving passive income and an investment holding company in the business of making an investment
Different bases of assessment for service company
Transfer pricing of related party services