Cross Border Tax Strategies


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Date:
04 October 2024, Friday

Time:
09.00AM - 05.00PM
Venue:
ISCA House
60 Cecil Street
Singapore 049709

Details/ Promotion:
Please click here for more details and here for the registration form. 
Accredited tax professionals enjoy members' rate!
Contact:
Please refer to organiser’s webpage here.
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Programme Synopsis

As the push for globalization gather speed, Asia tax legislations continue to pose fresh challenges to multinational corporations. With ever changing tax laws and increased complexity, it is imperative for these companies to constantly refine their tax strategies. This one-day seminar by ISCA is designed to provide the latest tax developments and strategies for Asia so that participants can respond effectively to them.

Programme Outline

A Highlight of Key Areas:
  • Structuring Cross Border Investments
    - Developing a regional/global tax structure to lower the group’s effective tax rate
    - The use of holding companies in Asia
    - Achieving tax arbitrage in funding cross border investments
    - Withholding tax mitigation strategies
    - Updates on key tax incentives in Asia

  • Offshore International Tax Planning
    - General features of several offshore jurisdictions – an update
    - Investment holding, financing, licensing & trading
    - Strategies & common typologies
    - Case study - case of offshore structure in a large multinational operation
 
  • Tax Incentives for Companies Venturing Abroad
    - Financial and tax incentive schemes in Singapore to support internationalization
    - What are their key criteria?
    - Types and taxability of different business entities in ASEAN
    - Cross border tax related issues

  • Base Erosion and Profit Sharing 2.0 (BEPS 2.0)
    - Focus on allocation of profits and nexus
    - Pillar One’s allocation of profits and nexus
    - Pillar Two’s - Global Minimum Tax Rate (MTR) 15%
    - Singapore’s response to BEPS 2.0

  • Interpretation & Application of Double Taxation Agreements
    - Principles of double taxation and tax treaties
    - Types of tax treaties
    - Framework of tax treaties
    - Anti-avoidance provisions in tax treaties
    - Key features of Singapore’s DTAs

  • Managing Transfer Pricing in Asia
    - Regional update of transfer pricing practices
    - Issues and challenges of using Advance Pricing Agreements (APA) in Asia
    - Structuring an appropriate transfer pricing policy in Asia

About the Presenter(s)/ Trainer(s)


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Mr Ho Kah Chuan
Executive Director
Go Global Gem Pte Ltd, Singapore
Accredited Tax Advisor (Income Tax)


Kah Chuan is an Accredited Tax Advisor of Singapore Chartered Tax Professionals and has amassed more than 18 years of tax services practice. He was a Tax Director in a Big 4 Accounting Firm, prior to that he worked at Singapore Economic Development Board (EDB), Ministry of Finance, and the Inland Revenue Authority of Singapore (IRAS), whereby he established a strong network with the government bodies in Singapore. 

He specialises in tax advisory, policy formulation, international treaty negotiation, and tax audit.  His experience covers advisory on tax-efficient supply chain management, R&D and IP management, headquarters and treasury management, manufacturing, IPO and M&A deals.  Often valued for his close connection with Singapore government agencies, he is able to provide valuable insights on how best to obtain government support and has successfully assisted more than 300 incentive advisory cases, including more than 60 family office cases.  Some of the key incentives which he is often being engaged to assist on are Headquarters Programme, Global Trader Programme, Finance & Treasury Centre Incentive, investment allowances and fund tax exemption schemes. Kah Chuan is often invited as lecturer for EMBA and Masters programmes and trainer or speaker for tax and incentive related topics.

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Mr Stephen Lam
Partner, International Tax and Transaction Services - Transfer Pricing
EY Singapore
Accredited Tax Advisor (Income Tax)


With over 25 years of experience in transfer pricing, Stephen brings extensive experience working with groups headquartered in Singapore and other parts of Asia to help them develop, implement, and manage their transfer pricing models globally.

Stephen advises clients from a wide range of industries, including apparel, digital, fast-moving consumer goods, financial services, high tech, logistics, pharmaceutical, and shipping.

Prior to joining EY Singapore, Stephen previously spent 10 years in London where he provided transfer pricing advice to European multinational corporations based in Belgium, France, Germany, the Netherlands, Republic of Ireland, Sweden and the UK.

He holds a Bachelor of Commerce and a Bachelor of Finance from the University of Adelaide, Australia.

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Ms Matilda Kee
Director, International Tax and Transaction Services - Transfer Pricing
EY Corporate Advisors Pte Ltd


Matilda is a Director in the Transfer Pricing practice of the EY global member firm in Singapore and has more than 13 years of experience working in the Transfer Pricing and Operating Model Effectiveness (OME) arenas, with a focus in the high-tech, service, apparel and consumer goods industries. Matilda was also previously seconded to the EY Australia (Sydney) Transfer Pricing practice and had 18 months of experience in Australian specific transfer pricing and tax controversy cases, advanced pricing arrangements (APAs), and multinational anti-avoidance law (MAAL) cases.

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Mr Teo Ying Quan
Partner, International Tax and Transaction Services
Ernst & Young Solutions LLP


Ying Quan has over 14 years of corporate and international tax experience providing corporate tax advisory and compliance services to local and multinational clients. He has extensive hands-on experience working on tax incentives and grants applications with the Singapore statutory boards, dealing with tax dispute resolution with the IRAS, and has worked on a client's account which is under the sole pre-pilot case for the IRAS' Tax Governance Framework and Tax Risk Management & Control Framework for Corporate Income Tax. 

Ying Quan is currently on a part-time secondment to Enterprise Singapore in relation to BEPS 2.0 Pillar Two implications to businesses, and Singapore international tax policies and regimes relevant to enterprises seeking global expansion and internationalization. He also served as a faculty member of the EY BEPS University (Singapore edition), where he instruct courses centered on the rules and practical application surrounding BEPS 2.0 Pillar Two rules. Ying Quan holds a Bachelor of Accountancy (Cum Laude) from the Singapore Management University with a second major in Finance. He is a certified Chartered Accountant of Singapore and an Accredited Tax Advisor (Income Tax) of the Singapore Chartered Tax Professionals Limited.



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