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Paper 2.08: Jurisdictional Module (Singapore Option)

This module covers the main tax issues typically encountered by individuals and global businesses operating in a territorial-based taxation economy that is highly dependent on international trade.
The topics serve to highlight tax planning opportunities in cross border activities. GST planning is being seen as a vital tool in shaping corporate competitiveness as the state increases its dependence on it as a stable source of tax revenue. Please see the Syllabus for full details.

The exam consists of three parts.

  1. 1. Part A consists of two mandatory questions worth 25 marks each.
  2. 2. Part B consists of one mandatory question worth 20 marks.
  3. 3. Part C consists of four questions worth 15 marks each, of which candidates are required to answer any two.

This exam is offered in the June exam session

Tax Type Topics to be examined Weightage
Income Tax Jurisdiction to tax 10%
Taxation of individuals 10%
Taxation of companies and other vehicles 15%
Taxation implications of debt and equity 10%
Ascertainment of chargeable income 10%
Tax planning 10%
Tax administration 5%
Relief from international double taxation 15%
Goods and Services Tax (GST) Selected Provisions 15%