Date: 12 May 2011, Thursday Time: 6.00 pm to 9.00 pm Venue: Classroom 3.4 (Level 3) SMU Lee Kong Chian School of Business 50 Stamford Road, Singapore 178899 (Nearest MRT station: City Hall, Opposite Chijmes) Duration: 0.5 Day (2 CPE Hours) Fee per pax: $75 (SIATP/ ICPAS Member); $98 (Non-Member) SYPNOSIS Ever been in situations where there is no straightforward interpretation? Ever been in doubt on claims on capital allowances? Join the Singapore Institute of Accredited Tax Professionals (SIATP) in kicking off a series of technical group discussions covering various contemporary tax issues. Come and hear first-hand how other taxpayers have approached uncertainties in the interpretation and application of tax legislation. Come and join Mr Leung Yew Kwong, Tax Partner, WongPartnership LLP, in a lively discussion as he highlights the finer points of not one but two of his recent cases with fellow tax professionals. The first case of ACC v Comptroller of Income Tax (2010) covers the issue of withholding tax on interest rate swap payments. This landmark case changed the perception that tax has to be withheld on interest rate swap payments in all situations. In the second case, the classification of an asset and the company’s entitlement to capital allowances are explained and presented through the case of ZF v Comptroller of Income Tax (2010). PROGRAMME DETAILS 6.00 pm – 7.00 pm Networking and Buffet Dinner 7.00 pm – 8.45 pm Presentation and Discussion 8.45 pm – 9.00 pm Q&A PROGRAMME FACILITATOR Mr Leung Yew Kwong Partner, Tax Practice, WongPartnership LLP Honorary Tax Advisor, Real Estate Developers' Association of Singapore Mr Leung Yew Kwong, a tax lawyer with WongPartnership LLP, was formerly the Chief Legal Officer and Chief Valuer in the Inland Revenue Authority of Singapore. He has represented a number of significant tax cases. In his practice, Yew Kwong deals with income tax, goods and services tax, stamp duty as well as property tax. Yew Kwong is presently the Honorary Tax Advisor to the Real Estate Developers' Association of Singapore and an Adjunct Associate Professor in the School of Real Estate at the National University of Singapore. He has authored and co-authored a number of books on tax and development charge. He is recognised as a 'Leading Individual' by The Asia Pacific Legal 500, 2006/2007 and listed as one of the 'Hot 100' lawyers of 2006 by Asian Legal Business. He is ranked as a "recommended tax litigator and advisor" by PLC Which Lawyer - Tax. REGISTRATION *Closing date: 5 May 2011 Full Name: Dr / Mr / Ms / Mrs / Miss NRIC No.: SIATP Membership Number: Organisation: Position / Job Title: Mailing Address: Tel (O): Mobile: Fax: Email: Cheque Details Name of Bank: Cheque Number: Please send me a receipt. For enquiries, please contact Jeslyn at 6597 5631/ Shini at 6597 5633 or you may email to email@example.com. ADMINISTRATIVE DETAILS Please mail this registration form together with your cheque to: Singapore Institute of Accredited Tax Professionals 20 Aljunied Road #06-02 CPA House Singapore 389805 Cheque should be crossed and made payable to “Singapore Institute of Accredited Tax Professionals”. Please indicate your name, SIATP membership number and programme title at the back of the cheque. Confirmation will be emailed to participant upon receipt of payment and is subject to availability. Admission will only be allowed upon presentation of the confirmation email. Participants are liable to pay full fees for non-attendance. In the event where a participant is unable to attend upon registration, please inform SIATP in writing at least five working days prior to the programme commencement, otherwise full fees will be payable. In the event of non-attendance due to medical or compassionate grounds, participants are to inform SIATP in writing latest two working days after the programme date with medical certificate or supporting documents. SIATP reserves the right to cancel the programme, change the venue, speakers, programme dates and fees should the situation warrant or due to unforeseen circumstances. SIATP will take all reasonable efforts to notify participants of the changes.