Advanced Taxation

This module aims to provide students with an advanced understanding on the tax principles that were introduced in ACC 3005: Taxation. It discusses how taxation can affect the financial decisions made by businesses and individuals in managing their tax planning and risk management objectives, especially in a more complex scenario. The module will also cover the GST treatment on digitized goods & services as well as other updates on new GST treatments. Students will also be introduced to the concept of stamp duty and its implications to business transactions.

Pre-requisites of ACC3001 Integrated Work Study Programme and ACC3005 Taxation are required for this module.