The
Singapore Tax Workbook is the practical and user-friendly guide to Singapore income tax for all taxation and accounting students, taxation technicians and anyone who needs practical tax information. It is specially written for professional taxation examination candidates, undergraduate and post-graduate students.
• Summary checklists at the beginning of each chapter highlight key tax principles
• Law references at the end of each paragraph encourage follow-up research
• Examples of tax computations illustrate the practical workings of the law and reinforce understanding
• Includes revision questions with suggested solutions for practice
• Case table, interpretation and practice notes finding list, section finding list and topical index to facilitate location of topics
• Explanations and illustrations of the Singapore tax system
• Simple and concise coverage of the Income Tax Act, the Economic Expansion Incentives (Relief from Income Tax) Act, and the Goods and Services Tax Act
Contents Includes:
• Basic Tax Concepts
• Tax Administration
• Income and Deemed Income
• Deductions
• Capital Allowances
• Unincorporated Businesses
• Personal Reliefs and Tax Rebates
• Taxation of Employees
• Taxation of Business
• Taxation of Overseas Income
• Taxation of Non-residents
• Outward and Inward Investments
• Corporate Restructuring, Mergers and Liquidation
• Taxation of Specialised Businesses
• Investment Incentives
• Trusts, Settlements, Estates and Estate Duty
• Tax Avoidance and Tax Evasion
• Personal Finance
• Goods and Services Tax
Product Includes:
One bound book