Fast Delivery
Prompt Updates
Seasonal Promotions

Singapore Tax Law

The Singapore Tax Law forms a comprehensive guide to students; an authoritative reference to practitioners; to an experienced researcher or knowledge leader, it is part of a broader discourse.
Country: Singapore

Select a format

eBook
ISBN/ISSN: 9789815019353
Price
SG$ 280.80
QTY
Book (Soft cover)
ISBN/ISSN: 9789815019346
In Stock
Price
SG$ 345.60
QTY

Product description

The Singapore Tax Law forms a comprehensive guide to students; an authoritative reference to practitioners; to an experienced researcher or knowledge leader, it is part of a broader discourse. All relevant local case law is discussed in detail. It also gives a comprehensive coverage of relevant foreign case law so that the book can be used as a springboard for further research and inquiry by the reader if needed.
 

Featured Authors

Table of contents

Part A The Legal Framework of Taxation
1. Principles of Taxation
2. Statutory Interpretation
3. Relevance of Foreign Cases
4. Tax Tribunals
5. Tax Administration
6. Judicial Review

Part B Income Tax
7. The Scope of Taxation
8. Taxable Persons
9. What is Income
10. The Computation of Chargeable Income
11. Deductions
12. Capital Allowances
13. Tax Rules Applicable to Individual Persons
14. Tax Rules Applicable to Companies
15. Tax Rules Applicable to Trusts
16. Tax Rules Applicable to Funds
17. Tax Rules Applicable to Partnerships
18. Tax Rules Applicable to Other Bodies of Persons
19. Tax Rules Applicable to Specific Businesses
20. Tax Rules Applicable to Specific Instruments or Transactions
21. Exemptions and Incentives
22. Withholding Tax
23. Tax Avoidance
24. Relief of Double Taxation and Exemption of Foreign Income
25. Tax Treaties
26. Exchange of Information
27. Transfer Pricing
28. International Developments
29. Returns and Assessments
30. Tax Offences

Part C Goods and Services Tax
31. Scope of Taxation
32. Taxable Persons
33. Supplies
34. Input Tax
35. Zero-Rated Supplies
36. Exempt Supplies and Exclusions
37. Imports
38. Other Schemes, Remission and Special Transactions
39. Accounting, Reporting and Payment
40. Tax Avoidance
41. Tax Offences

Part D Property Tax
42. Scope of Taxation
43. Assessable Property
44. Valuation
45. Valuation List
46. Assessments
47. Tax Offences

Part E Stamp Duty
48. Scope of Taxation
49. Chargeable Instruments
50. Relief and Remission
51. Property Market Measures
52. Assessments
53. Tax Avoidance
54. Tax Offences