Singapore University of Social Sciences

Monetising Innovation: Taxation & Valuation

Applications Open: To be confirmed

Applications Close: To be confirmed

Next Available Intake: To be confirmed

Course Types: To be confirmed

Language: English

Duration: 6 months

Fees: To be confirmed

Area of Interest: Management, Business Administration

Schemes: To be confirmed

Funding: To be confirmed


Synopsis

IPM557 Monetising Innovation: Taxation & Valuation delves into how intellectual property (IP) comprises the most valuable class of assets for many companies. The course involves the application of relevant tax knowledge to different models within the various aspects of the business value chain specific to stages in the IP life cycle, analysis of taxation issues across stages of the IP life cycle and determination of subsequent steps to achieve overall tax efficiency. Considerations for IP valuation will also be evaluated to determine the best approach to support an organisation’s strategies. Students will also learn how to apply an IP valuation approach in collaboration with appropriate experts and determine the ensuing steps that are aligned to an organisation’s IP strategies.

Level: 5
Credit Units: 5
Presentation Pattern: Every January

Topics

  • Overview of Singapore Income Tax and GST Principles
  • Tax-Related Statutes
  • Models and Aspects of Business Value Chain
  • Taxation in IP
  • Taxation Issues Across the IP Life Cycle
  • Tax Efficiency
  • Fundamentals of IP Valuation
  • Considerations for IP Valuation
  • Types of IP for Valuation
  • Relevant Financial Standards for IP Valuation
  • Accounting Basis for IP Valuation
  • Classifications of IP According to IAS38

Learning Outcome

  • Prepare an overview of the core Singapore income tax and GST principles
  • Outline the relevant provisions of the various tax-related statutes and guidelines in Singapore
  • Discuss the rationale in evaluating taxation in IP
  • Examine the considerations to achieve tax efficiency
  • Assess the purpose and benefits of IP valuation
  • Identify the types of IP and nature of rights associated with IP for valuation
  • Prepare an overview of relevant financial standards on intangible assets and accounting
  • Apply the accounting basis that supports an IP valuation method.
  • Apply relevant tax knowledge to different models in the business value chain specific to stages of the IP life cycle
  • Analyse taxation issues across stages of the IP life cycle
  • Design the steps to achieve overall tax efficiency across various stages of the IP life cycle
  • Evaluate considerations for IP valuation to determine the best approach
  • Apply IP valuation approach in collaboration with appropriate IP experts
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