The Law & Practice of Singapore Income Tax, 3rd Edition
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A masterpiece contributed by 31 tax experts to share their knowledge, expertise and experience in their areas of specialisation.
Providing an in-depth discussion on the subject matters, it includes current and relevant analysis of case law developments which is highly critical towards understanding and interpreting the laws.
Structured with the tax practitioner in mind, this book features current and pressing issues faced by tax practitioners and is designed to assist readers with addressing the myriad of challenges they have to deal with.
“This book is timely given the significant changes in the tax landscape over the last few years. Conceived and written by well-respected pioneers of the tax industry, the last two editions were widely held as authoritative in its field by many tax practitioners and a useful reference for the community. I believe this collaborative spirit to share, learn and nurture by all in the tax community augurs well for the continued growth and development of the tax ecosystem in Singapore.”
—Ng Wai Choong, Commissioner of Inland Revenue
Table of contents
Chapter 1: Introduction to the Singapore Income Tax system
Chapter 2: Framework of interpretation and analysis of law
Chapter 3: Tax Residency
Chapter 4: Source and Remittance Rules
Chapter 5: Capital and Revenue Divide – Receipts & Expenditures
Chapter 6: Heads of Charge and Exemption
Chapter 7: Personal Income Taxation
Chapter 8: Withholding Tax and Taxation of Non-Residents
Chapter 9: Deductions against Income
Chapter 10: Plant and Machinery and Capital Allowances
Chapter 11: R&D Deduction and Allowances
Chapter 12: Treatment of Unabsorbed Allowances and Loss Items
Chapter 13: Business Structures and Tax
Chapter 14: Trust, Clubs and Trade Associations
Chapter 15: Tax Treaties and Interpretation
Chapter 16: The Arms-Length Principle and Transfer Pricing
Chapter 17: Disputes Resolution and Mutual Agreement Procedures
Chapter 18: Exchange of Information and International Tax Agreements
Chapter 19: Tax Administration and Compliance
Chapter 20: Tax Planning and Avoidance