Global Tax Strategies for Business 企业全球税收战略 (MBA563)

MBA563 Global Tax Strategies for Business is a course designed to equip executives with applied tax knowledge in this era of globalisation. It is neither a computational accounting course, nor a technical legal course, but a business management course from the tax perspective. This course is broadly organised into two parts: (a) comparative tax systems; and (b) global tax planning. Students begin this course by learning tax principles through the appreciation of Singapore’s tax system – various frameworks will be introduced to assist students in analysing and evaluating other contemporary tax systems in the marketplace to facilitate their globalisation efforts. Thereafter, students move on to explore various business arrangements from the lens of the taxman through the use of case studies – various pitfalls in global tax planning strategies will be highlighted to assist students in making well-informed business decisions. This course will benefit executives who wish to strategise and grow their business internationally, whilst preserving after-tax profits as part of good corporate governance. MBA563企业全球税收战略课程旨在为企业高管提供全球化时代下应用型税务知识。该课程既非计算型会计课，也非技术性法律课，而是从税收视角切入的商业管理课程。课程分为两个主要部分：（a）比较税制；（b）全球税务筹划。学生将首先从新加坡税制入手，掌握基础税收原理，并学习不同税收体系的分析与评估框架，为全球化业务拓展奠定基础。随后，学生将通过案例研究，以“税务官”视角审视各类商业安排，识别全球税务筹划中常见误区，从而做出更明智的商业决策。本课程适合希望进行国际业务扩张又想确保企业税后利润的企业高管。

• Tax Mix 税收结构组合
• Tax Policy 税收政策
• Tax Administration 税收管理
• International Tax Issues 国际税务问题
• International Tax Remedies 国际税务补救机制
• Emerging International Tax Trends 新兴国际税务趋势
• Global Tax Planning Strategies 全球税务筹划战略
• Base Erosion and Profit Shifting Project 税基侵蚀与利润转移项目（BEPS）
• Controlled Foreign Corporation Rules 受控外国公司规则（CFC规则）
• General Anti-avoidance Rules 一般反避税规则（GAAR）
• Thin Capitalisation Rules 资本弱化规则
• Transfer Pricing Rules 转让定价规则

• Assess contemporary tax systems and their structures, policies and practices. 评估当代税收体系的结构、政策与实务。
• Prepare comparative analyses of tax systems in the global marketplace. 编制全球税制的比较性分析报告。
• Evaluate underlying factors that influence the development of tax systems. 分析影响税制演变的关键因素。
• Draw up business strategies based on comparative analyses of tax systems. 基于税制比较分析制定商业战略。
• Defend business strategies in light of anti-tax avoidance regimes. 在反避税机制下为商业战略提供辩护依据。
• Support board of directors in making business decisions from the tax perspective. 从税务角度协助董事会做出商业决策。
• Draft complex tax matters in a simple and clear manner for decision making. 将复杂税务议题简化表达以支持决策制定。
• Assemble tax resources to formulate and evaluate global tax planning strategies. 整合税务资源以制定并评估全球税务筹划战略。