Whereas in the past taxation was very much a domestic affair, over the last decades the rules, recommendations and guidelines as issued by international organisations like the Organisation for Economic Co-operation and Development (OECD), have an increased impact on domestic tax affairs.
Singapore is home to many global and regional headquarters. Generally, the Singapore hub is used as the platform for the region. Investments in the region are typically held by the Singapore platform and regional functions are carried out from the regional Singapore office. Economic substance, allocation of risk and reward, tax treatment of incoming and outgoing dividends (to name a few) are essential drivers for internationally operating group companies.
As a legal counsel, it is more important than ever to have a high level understanding of the international tax structures and concepts underpinning your clients’ transactions. Through this Masterclass, participants will be equipped with solid insight and understanding of the relevant international tax fundamentals to holistically understand their clients’ structures and considerations.
The following concepts will be discussed:
- The relevance of international tax treaties and the current state of play
- Withholding taxes and foreign tax credits • Advanced tax rulings
- Transfer pricing, advanced pricing agreements and mutual agreement procedures
- Head line tax rates, effective tax rates, tax incentives and global minimum taxes
- Anti-Tax Avoidance and Principle Purpose
The Masterclass will conclude with a real-time case study to anchor the concepts.
The SMU Law Academy Expert Masterclasses are advanced skills and case-study based programmes where participants will learn from the industry’s top experts in a specific area of practical importance. Typically taught in a face-to-face format, such sessions will help participants to acquire practical in-depth knowhow to aid their development. All the masterclass instructors are specially curated and are recognised as experts in their areas.
SPEAKER
Barbara is a seasoned international tax lawyer practising in APAC since 2006. She is an International Tax Partner at Loyens & Loeff Singapore. Barbara heads the Singapore office and is responsible for the APAC region. For more than 20 years she advises multinationals on the structuring of their investments. Besides that, Barbara is a frequent, speaker, writer and lecturer on international tax topics.
FEES
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GST Rate Change
The Singapore Government has announced that the Goods and Services Tax (GST) rate will be increased from 7% to 8% with effect from 1 Jan 2023. All invoices issued in 2023 will be subject to the prevailing GST of 8%. All 2022 billings will reflect 7% and must be paid in full by 31 Dec 2022, failing to do so might result in the re-billing of course fees in 2023, at the prevailing GST of 8%.
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a. Early Bird Price (registration by 6 January 2023)
Registration fee of S$240.75* (inclusive of 7% GST) applies.
b. Regular Price (registration after 6 January 2023)
Registration fee of S$267.50* (inclusive of 7% GST) applies.
*Please note that there will be no refund of any fees should the participant cancel the registration/ fail to attend the event. However, registration is transferable. Notice of any change in participant should be sent to the Academy via email: smulawacademy [at] smu.edu.sg, by 13 January 2023.
SMU Law Academy reserves the right to cancel or postpone any event. In such case, we will arrange for the refund of fees paid.
