This module covers the main income taxation issues typically encountered by global businesses operating in a territorial-based taxation economy that is highly dependent on international trade. The topics serve to highlight tax planning opportunities in cross border activities. GST planning is being seen as a vital tool in shaping corporate competitiveness as the state increases its dependence on it as a stable source of tax revenue. Please see the Syllabus for full details, or download the syllabus extract below.
The exam consists of three parts. Part A consists of two mandatory questions worth 25 marks each. Part B consists of one mandatory question worth 20 marks. Part C consists of four questions worth 15 marks each, of which candidates are required to answer any two.
This exam is currently offered in the June ADIT exam session.
Preparing for the exam
Candidates are encouraged to enrol on a relevant tuition course, as part of their ADIT exam preparation. For full details of all course providers for the Singapore option paper, please click here.
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Sitting the exam
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