Doing Business with Tax and Financial Intelligence (MGT502)

MGT502 Doing Business with Tax and Financial Intelligence introduces students to the art of doing business through the application of tax and financial intelligence. It begins with an overview of common business structures in Singapore, followed by an examination of how commercial, legal, financial, and tax considerations shape structuring decisions. Students will learn to interpret financial statements, apply financial ratios, and conduct financial analysis to support business decision-making. This course concludes with an analysis of the tax treatment of various structures, and a discussion on the boundaries of tax planning, particularly in relation to the general anti-avoidance rules. By the end of the course, students will be empowered to make informed and defensible structuring decisions grounded in tax and financial insights.

• Common business structures in Singapore
• Unincorporated business structures
• Incorporated business structures
• Strategic drivers in business structuring
• Financial reporting
• Financial statements
• Financial ratios
• Financial analysis
• Taxation of unincorporated businesses
• Taxation of incorporated businesses
• Tax planning, avoidance and evasion
• General anti-avoidance rules

• Analyse business structures from key strategic perspectives
• Evaluate financial statements for business decision-making
• Appraise tax implications of unincorporated and incorporated entities
• Design business structures within legal parameters
• Construct financial ratio analyses for business decision-making
• Critique tax strategies in light of the general anti-avoidance rules