Through real-world case studies, participants will explore common tax challenges, such as business structuring, profit repatriation, intercompany financing and expatriate relocation, which are highly relevant to both MNCs and local corporate groups.
By the end of the course, participants will be able to:
- Understand the key Singapore tax considerations related to restructuring activities and repatriation strategies, including their impact at both group and entity levels;
- Apply appropriate tax strategies to minimise tax exposure in scenarios such as intercompany financing and expatriate relocation, in line with the arm’s length principle and residency requirements;
- Analyse the tax implications for shareholders and corporate entities under different restructuring and repatriation methods, including dividends, capital reductions, and liquidations;
- Evaluate permanent establishment risks and compliance obligations associated with cross-border expatriate movements; and
- Develop tax-efficient solutions within the Singapore tax framework
Programme Outline
Tax considerations on restructuring
- Strategies to optimise the effective tax rate
- Potential alternatives to mitigate the Singapore tax exposure at group level (i.e. incentive, review of licensing arrangements or holding structures etc)
- Potential alternatives to mitigate the Singapore tax exposure at entity level (i.e. tax deductibility on certain expense etc)
- Tax implications for shareholders
Repatriation of profit
- Potential alternatives for profit repatriation including dividend, buyback, capital reduction, merger and liquidation
Tax considerations on intercompany financing
- Application of the arm’s length principle to intercompany financing
- Tax deductibility of interest expenses.
Tax considerations on relocation of expatriates
- Determination of Singapore tax residency status
- Requirements for obtaining a Singapore certificate of resident
- Overview of basic of Singapore personal tax rates and reliefs (i.e. earned income relief, spouse relief, etc.);
- Tax credit refund for overseas taxed employment income;
- Evaluation of permanent establishment risks arising from expatriate presence in Singapore
Training Methodology*
Lecture style with case studies and examples
Closing Date for Registration*
3 days before webinar date
Intended For
Intermediate to Advanced finance and tax professionals tax professionals responsible for tax planning, and non-tax professionals who collaborate closely with tax teams to mitigate tax costs from potential transactions. • Corporate tax managers • Transfer pricing professionals • General practitioners in tax advisory
Schedule & Fees
Testimonial
Funding
No funding Available!
Programme Facilitator(s)
Through real-world case studies, participants will explore common tax challenges, such as business structuring, profit repatriation, intercompany financing and expatriate relocation, which are highly relevant to both MNCs and local corporate groups.
By the end of the course, participants will be able to:
- Understand the key Singapore tax considerations related to restructuring activities and repatriation strategies, including their impact at both group and entity levels;
- Apply appropriate tax strategies to minimise tax exposure in scenarios such as intercompany financing and expatriate relocation, in line with the arm’s length principle and residency requirements;
- Analyse the tax implications for shareholders and corporate entities under different restructuring and repatriation methods, including dividends, capital reductions, and liquidations;
- Evaluate permanent establishment risks and compliance obligations associated with cross-border expatriate movements; and
- Develop tax-efficient solutions within the Singapore tax framework
Programme Outline
Tax considerations on restructuring
- Strategies to optimise the effective tax rate
- Potential alternatives to mitigate the Singapore tax exposure at group level (i.e. incentive, review of licensing arrangements or holding structures etc)
- Potential alternatives to mitigate the Singapore tax exposure at entity level (i.e. tax deductibility on certain expense etc)
- Tax implications for shareholders
Repatriation of profit
- Potential alternatives for profit repatriation including dividend, buyback, capital reduction, merger and liquidation
Tax considerations on intercompany financing
- Application of the arm’s length principle to intercompany financing
- Tax deductibility of interest expenses.
Tax considerations on relocation of expatriates
- Determination of Singapore tax residency status
- Requirements for obtaining a Singapore certificate of resident
- Overview of basic of Singapore personal tax rates and reliefs (i.e. earned income relief, spouse relief, etc.);
- Tax credit refund for overseas taxed employment income;
- Evaluation of permanent establishment risks arising from expatriate presence in Singapore
Training Methodology*
Lecture style with case studies and examples
Closing Date for Registration*
3 days before webinar date
Intended For
Intermediate to Advanced finance and tax professionals tax professionals responsible for tax planning, and non-tax professionals who collaborate closely with tax teams to mitigate tax costs from potential transactions. • Corporate tax managers • Transfer pricing professionals • General practitioners in tax advisory
Programme Facilitator(s)
