With growing global scrutiny over aggressive tax avoidance, EP 100 was revised on 20 March 2025 to incorporate the IESBA’s final pronouncement, Revisions to the Code Addressing Tax Planning and Related Services (“Tax Planning FP”). These revisions set a principles-based, global ethical benchmark for responsible tax planning.
This course equips professional accountant in business (PAIB) with a clear understanding of the EP 100 and its implications. Through practical examples, case studies, and relevant case law, participants will develop the knowledge and ethical insights to effectively navigate tax planning issues with professionalism and integrity.
At the end of this course, you will be able to:
- Explain the key revisions in EP 100 (revised on 20 March 2025) related to tax planning and related services.
- Distinguish between acceptable tax planning and tax avoidance, including regulatory and ethical considerations.
- Understand the responsibilities of professional accountants and tax advisers when advising on tax planning arrangements.
- Identify potential ethical threats and uncertainties arising from tax planning and apply appropriate safeguards.Apply effective strategies for communication, documentation, and recourse strategies when managing disagreements in tax matters.
Programme Outline
Introduction to EP 100 Revisions
- Objective and rationale of the two new sections – Sections 280 and 380
- Scope of tax planning and related activities
Tax Planning vs Tax avoidance
- Singapore general anti avoidance provisions
- Distinction between tax planning and tax avoidance
- Perspective of the tax authority
Ethical Responsibilities of Tax Advisor
- Role and responsibilities of a professional accountant or tax adviser to management and those charged with governance
- Credible basis for tax advise
Managing Ethical Threats and Uncertainties
- Potential threats arising from tax planning
- Appropriate safeguards and professional judgement
Effective Communication and Documentation
- Best practices in communication and documentation
Recourse Available in the Event of Disagreement
Case Studies and Practical Examples
Training Methodology*
Lecture style with examples, case studies, and case law
Closing Date for Registration*
1 Week before Programme or Until Full Enrolment.
Intended For
This course is designed for Accounting and Finance professionals who are charged with tax minimisation/compliance responsibilities and non-tax professionals who work closely with tax staff/tax advisors and management of organisations to achieve higher profits after tax for the company.
Competency Mapping
Category 2 = 3.50 Hours
Schedule & Fees
Date & Time
07 Nov 2025 (9:00 AM - 12:30 PM)
Fee (inclusive of GST)
SGD pricing -
For Members:
$ 235.44
For Non-Members:
$ 281.22
Programme Facilitator(s)
Mak Oi Leng
Venue
Live Webinar in or outside of
Singapore
Testimonial
Funding
No funding Available!
Programme Facilitator(s)
Mak Oi Leng
CA (Singapore) and ATA (Income Tax)
Oi Leng has over 30 years of tax experience in both the public and private sectors in Singapore. She formerly led the Tax Risk & Dispute Management Services at KPMG Singapore and was the Global Compliance Management Services Partner for Singapore.
In addition to the provision of tax compliance service, her experience in the private sector revolves around advising multi-national clients from Europe, US and Asia on a wide range of cross-border tax issues, including M&A and tax efficient supply chain structuring, and tax risk & dispute management, and working with local Government Agencies to secure tax incentives and other grants for her clients.
Prior to joining the private sector, she had worked with the Inland Revenue Authority of Singapore (IRAS). Being an Accredited Tax Specialist with the Tax Policy & Rulings Branch in IRAS, she played an active role in the formulation of tax policies for fundamental tax system changes such as the introduction of the One-Tier Corporate Tax System, Group Relief System, Foreign Source Income Exemption Framework and the Advance Ruling System. Other tax policy areas include pension/ retirement benefits treatments, and tax incentives such as the Approved Freight Logistics Scheme, Global Traders Programme, Approved International Shipping Enterprise Scheme, etc, and taxation of LLPs and LPs.
With growing global scrutiny over aggressive tax avoidance, EP 100 was revised on 20 March 2025 to incorporate the IESBA’s final pronouncement, Revisions to the Code Addressing Tax Planning and Related Services (“Tax Planning FP”). These revisions set a principles-based, global ethical benchmark for responsible tax planning.
This course equips professional accountant in business (PAIB) with a clear understanding of the EP 100 and its implications. Through practical examples, case studies, and relevant case law, participants will develop the knowledge and ethical insights to effectively navigate tax planning issues with professionalism and integrity.
At the end of this course, you will be able to:
- Explain the key revisions in EP 100 (revised on 20 March 2025) related to tax planning and related services.
- Distinguish between acceptable tax planning and tax avoidance, including regulatory and ethical considerations.
- Understand the responsibilities of professional accountants and tax advisers when advising on tax planning arrangements.
- Identify potential ethical threats and uncertainties arising from tax planning and apply appropriate safeguards.Apply effective strategies for communication, documentation, and recourse strategies when managing disagreements in tax matters.
Programme Outline
Introduction to EP 100 Revisions
- Objective and rationale of the two new sections – Sections 280 and 380
- Scope of tax planning and related activities
Tax Planning vs Tax avoidance
- Singapore general anti avoidance provisions
- Distinction between tax planning and tax avoidance
- Perspective of the tax authority
Ethical Responsibilities of Tax Advisor
- Role and responsibilities of a professional accountant or tax adviser to management and those charged with governance
- Credible basis for tax advise
Managing Ethical Threats and Uncertainties
- Potential threats arising from tax planning
- Appropriate safeguards and professional judgement
Effective Communication and Documentation
- Best practices in communication and documentation
Recourse Available in the Event of Disagreement
Case Studies and Practical Examples
Training Methodology*
Lecture style with examples, case studies, and case law
Closing Date for Registration*
1 Week before Programme or Until Full Enrolment.
Intended For
This course is designed for Accounting and Finance professionals who are charged with tax minimisation/compliance responsibilities and non-tax professionals who work closely with tax staff/tax advisors and management of organisations to achieve higher profits after tax for the company.
Competency Mapping
Category 2 = 3.50 Hours
Programme Facilitator(s)
Mak Oi Leng
CA (Singapore) and ATA (Income Tax)
Oi Leng has over 30 years of tax experience in both the public and private sectors in Singapore. She formerly led the Tax Risk & Dispute Management Services at KPMG Singapore and was the Global Compliance Management Services Partner for Singapore.
In addition to the provision of tax compliance service, her experience in the private sector revolves around advising multi-national clients from Europe, US and Asia on a wide range of cross-border tax issues, including M&A and tax efficient supply chain structuring, and tax risk & dispute management, and working with local Government Agencies to secure tax incentives and other grants for her clients.
Prior to joining the private sector, she had worked with the Inland Revenue Authority of Singapore (IRAS). Being an Accredited Tax Specialist with the Tax Policy & Rulings Branch in IRAS, she played an active role in the formulation of tax policies for fundamental tax system changes such as the introduction of the One-Tier Corporate Tax System, Group Relief System, Foreign Source Income Exemption Framework and the Advance Ruling System. Other tax policy areas include pension/ retirement benefits treatments, and tax incentives such as the Approved Freight Logistics Scheme, Global Traders Programme, Approved International Shipping Enterprise Scheme, etc, and taxation of LLPs and LPs.