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Tax avoidance, tax evasion and tax planning in Singapore

The law, the practice and the differences

Overview

View of a city at sunset from underneath a bridge

This course aims to equip participants with a good understanding of the legal and practical aspects of (i) tax avoidance, (ii) tax evasion, and (iii) tax planning in Singapore. Particular focus and emphasis will be placed on tax avoidance and its latest legal developments, including recent case law.

Where applicable, practical examples, illustrations and case studies (including recent court cases) will be used to enable participants to relate and apply to real life tax situations.

Through this one-day course,  participants will:

  • understand the key differences between tax planning, tax avoidance and tax evasion
  • learn practical tax planning strategies to mitigate tax
  • acquire knowledge on the legal principles of tax avoidance
  • be updated with the recent legal amendments / developments on tax avoidance
  • appreciate the risks and penalties involved in tax evasion.


Who should attend?

This is an intermediate to advanced level programme for:

CEOs, CFOs, directors, partners, sole proprietors, tax practitioners, senior tax and accounting professionals who would like to have a good understanding of the legal and practical aspect of tax avoidance, tax evasion or tax planning.

ACCA Singapore CPD Subsidy

ACCA Singapore is currently offering a special subsidy to active members, affiliates and students to support them in their professional development. This offer is available on selected courses here and on a limited basis. Terms and conditions apply.

Promotions

Group Registration Offer

Get 10% off when you sign up as a group of 2 or more (excludes Member / Affiliate / Student rates). Apply this discount code GROUP2MORE to your order on the payment summary.

Partner Offer

CA ANZ, CPA, ICAEW, IIA Singapore, ISCA and SCTP  members enjoy 10% off public rates. 

Note: All workshops and courses listed are subject to change. Please contact us to confirm the workshop/course status of commencement if you are not based in Singapore, and require travel arrangements.

Lau Kah Hee FCCA

Kah Hee is qualified as both an attorney and a chartered accountant.

Kah Hee has significant experience in contentious tax matters, and given his dual qualification as both a lawyer as well as a chartered accountant, he is able to dissect the tax issues from the legal, accounting and tax perspectives in an insightful and multi-disciplinary manner. Kah Hee has also developed a deep interest in tax litigation and advisory work, and has published in the area of tax avoidance. He was also the Lead Counsel in the landmark tax avoidance case of Wee Teng Yau v CIT. 

Kah Hee obtained the Association of Chartered Accountants professional degree in 2010, was the prize winner for the final exams, and graduated with a Bachelor of Science (First Class Honours) in Applied Accounting. He also read law at both the National University of Singapore and the University of Cambridge where he graduated respectively with a Bachelor of Laws (First Class Honours) in 2008 and a Master of Laws (First Class Honours) in 2011 on the Lee Foundation Scholarship.

  1. Key differences between tax planning, tax avoidance and tax evasion
  2. Tax Planning – Practical strategies including: 
    • Synopsis
    • Prerequisites
    • Income planning
    • International tax arrangements
    • Corporate reorganisation and restructuring
    • Overseas business ventures and income
  3. Tax Avoidance – Law and Practice
    • General anti-avoidance provision (Section 33) and its recent amendments
    • Guiding principles 
    • Developments after Comptroller of Income Tax v AQQ
    • Recent landmark case of Wee Teng Yau v CIT
  4. Tax Evasion – Law and Practice
    • Legal provisions
    • Penalties 
    • Real life cases

Price

Price (excluding VAT) 390 SGD

Member 320 SGD

Affiliate 330 SGD

Approved employers 350 SGD

Student 330 SGD

Public 390 SGD

Location

Singapore

Date & time

09 July 2025, 09:00 - 17:00 GMT

Course provider

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