Singapore University of Social Sciences

Taxation – Legal Framework and Policy

Taxation – Legal Framework and Policy (TAX501)


TAX501 Taxation – Legal Framework and Policy equips the student with the knowledge of the legal framework of taxation, and the basics of the policy behind taxation. It also equips the student with skills to answer questions that are new or novel. The tax advisor is sometimes faced with this very challenge, which could come from clients or colleagues from outside Singapore trying to explore how the Singapore authorities would view a particular transaction or structure. It could however, just as easily come up when clients ask about a new idea they have just heard of. The course introduces the student to the skills of essay writing, then the sources of tax law in Singapore. Having looked at the sources of law in Singapore the student will be taught how to weigh up sources and utilise them in preparing research documentation or advice to clients. The course also introduces students to the various tools that can be used in executing such research. Students will require access to a notebook and access to the Internet in order to gain access to Singapore Statutes Online and to LawNet.

Level: 5
Credit Units: 5
Presentation Pattern: EVERY JULY


  • The Singapore Legal System
  • The Singapore Tax Cycle
  • Sources of Singapore Revenue Law
  • Statutory Interpretation
  • Case Law Technique
  • International Materials
  • The Role of Commentaries
  • Research Skills
  • Tax Planning
  • Tax Avoidance vs Tax Evasion
  • Tax Mitigation
  • Taxation Policy

Learning Outcome

  • Evaluate the facts in various case-study scenarios, and correctly identify the taxation issue presented
  • Assemble all sources of law and practice relevant to the issue identified
  • Critically appraise the various authorities that may exist in this area, be they case law, statute law etc.
  • Distinguish precedent cases from fact pattern presented
  • Formulate a position paper, strategy document or tax advice on matters relating to the taxation issue
  • Examine and analyse legal materials which are written in technical or complex language
  • Discuss, through different forms of communication, such as verbal, written and formal presentations, presenting knowledge or an argument in a way which is comprehensible to others
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