Advanced Taxation - ATX

3 hour written paper

To ensure candidates have a sound understanding of Singapore Taxation principles and are able to apply them in the decisions, which have tax implications.

Section A: 10 multiple choice questions

Section B: Two case study scenarios:

One set from the perspective of an individual, the other from the perspective of a corporation. The scenarios in all questions will basically involve tax computation and planning.

Section C: A choice of two from three questions:

Generally examine new or topical issues, compliance or administrative matters and non-core elements such as GST, double taxation provisions, economic incentives and overseas matters.

This is a restricted open-book examination, candidates will be allowed to bring in some notes. Tax rates and related personal allowance will be given in the examination paper.

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