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Singapore Master Tax Guide Handbook 2018/19 (37th Edition)

$192.60 $154.00

Singapore Master Tax Guide Handbook 2018/19 (37th Edition) is the tax reference book that provides guidance to help its readers understand, apply and comply with today’s complex tax laws and changes.

This book aims to:

  • Provide accurate and legally sound information on Singapore tax regime, as well as examples, in enhancing your understanding on the principles and fundamentals of the Singapore tax system
  • Fulfil your tax compliance requirements in avoiding penalties and tax risks exposure
  • Keep you updated on the myriad of changes in tax laws and effectively structure the business to maximise incentive claims and minimise tax liabilities.

Now in its 37th edition, the Singapore Master Tax Guide Handbook 2018/19 is an established publication in the Singapore tax arena as it is all about Singapore tax laws. This Handbook explains how the law is relevant to individuals, partnerships, corporations and other taxable entities, covering topics such as tax incentives and double taxation.

It not only serves as an ideal reference for students preparing for university, professional and polytechnic tax examinations, but is also suited for use by professionals as a quick reference guide to Singapore tax legislation and practice.

In particular, this edition includes the:

  • latest commentary and examples based on the Income Tax (Amendment) Act 2017 and Goods and Services Tax (Amendment) Act 2017
  • Double Taxation Agreements concluded in 2017
  • IRAS e-Tax Guides issued / revised in 2017
  • Selected tax judgments passed in 2017
  • 2018 Budget proposals

All tax changes made since the publication of the previous edition, including changes effected by the 2018 Budget, the recent orders, rules and court rulings issued have been incorporated into this edition.

Topic Inclusions

  • Introduction to Singapore Income Taxation
  • Basic Tax Concepts
  • The Charging Section
  • Income from Trade, Business, Profession or Vocation
  • Employment Income and Pensions
  • Other Sources of Income
  • Deductions
  • Capital Allowances
  • Taxation of Businesses
  • Distribution of Corporate Profits
  • Partnerships
  • Taxation of Resident Individuals
  • Taxation of Non-Residents
  • Relief from Double Taxation
  • Clubs and Associations
  • Estates, Trusts and Settlements
  • Income Tax Administration
  • Incentives under the Income Tax Act
  • Economic Expansion Incentives
  • Tax Avoidance and Evasion
  • Goods and Services Tax

Content Inclusions

  • Commentary

Featured Authors

  • Tan How Teck, Associate Professor at Nanyang Business School, Nanyang Technological University
  • Jimmy Oei, Tax Director, Acutus Tax Services Pte. Ltd.

Singapore Tax Workbook 2018/19 21st Edition

$94.16 $85.50

A concise and user-friendly guide to Singapore income tax for all taxation and accounting students, taxation practitioners and anyone who needs practical tax information.

This Workbook incorporates all the relevant income tax changes up to 19 February 2018, including the intervening amendments to the Income Tax ActEconomic Expansion Incentives (Relief from Income Tax) ActGoods and Services Tax Act and administrative developments.

Key topics covered include:

  • Basic Tax Concepts
  • Outward and Inward Investments
  • Corporate Restructuring, Mergers and Liquidation
  • Taxation of Specialised Businesses
  • Investment Incentives.


  • Each chapter begins with a Summary Checklist to key points
  • Paragraphs are followed by law references to encourage follow-up research
  • Examples throughout the text illustrate the practical workings of the law and reinforce understanding
  • Revision questions are provided at the end of each chapter, with suggested solutions presented at the conclusion of the Workbook
  • Locating topics is easy with the Case Table, Interpretation and Practice Notes Finding List, Section Finding List and Topical Index.

Schwarz on Tax Treaties

$407.05 $398.00

Schwarz on Tax Treaties is the definitive analysis of tax treaties from a UK perspective and provides in depth expert analysis of the interpretation and interaction of the UK’s treaty network with EU and international law in their application to UK tax law. Schwarz on Tax Treaties has established itself as a standard reference work on this challenging subject. The fifth edition significantly develops the earlier work with enhanced commentary and is updated to include the latest UK, international and EU treaty developments including: New Bilateral double tax and exchange of information treaties and protocols OECD BEPS Multilateral Instrument Treaty binding compulsory arbitration State Aid — Luxembourg Alleged aid to McDonald’s Judicial decisions of United Kingdom and foreign courts on UK treaties Taxpayer rights in EU exchange of information Multilateral MOU on Country-By-Country Reporting EU Anti-Tax Avoidance Directive Case law developments including: UK Supreme Court in Miller, R (oao) v Secretary of State for Exiting the EU Australian High Court in Bywater Investments Ltd and others v CoT Indian Supreme Court in Formula One World Championship Ltd v CIT UK Tax Tribunals Irish Bank Resolution Corporation Ltd v HMRC; Fowler v HMRC; R (oa Derrin Brother Properties Ltd), Vrang v HMRC, Ardmore Construction CJEU in Austria v Germany; Berlioz Investment Fund SA v Directeur de l’administration des Contributions directes; Eqiom SAS and Enka SA v. Ministre des finances et des comptes Jonathan Schwarz BA, LLB (Witwatersrand), LLM (UC Berkeley), FTII is an English Barrister at Temple Tax Chambers in London and is also a South African Advocate and a Canadian Barrister. His practice focuses on international tax disputes as counsel and advice on solving cross-border tax problems. He is a visiting Professor at King’s College London and a member of the Permanent Scientific Committee of the International Fiscal Association. He has been listed as a leading tax Barrister in both the Legal 500 for international corporate tax, and Chambers’ Guide to the Legal Profession for international transactions and particular expertise in transfer pricing. He has been lauded in Who’s Who Legal, UK Bar for his ‘brilliant’ handling of cross-border tax problems. In Chambers Guide he is commended for his ‘encyclopaedic knowledge of double tax treaties’.


Singapore Income Tax Act (Cap 134) (12th Edition) 2018

$104.86 $98.90

This easily-navigable version of the Income Tax Act (Cap. 134, 2014 Ed.) contains all amendments up to 2 January 2018.

The book includes the latest changes implemented by the following amendment Acts:

  • Income Tax (Amendment) Act 2017
  • The Kwong-Wai-Shiu Free Hospital (Transfer of Undertaking and Dissolution) Act 2017.


A valuable research tool for professionals and students alike, practical features include:

  • explanatory history notes of amendments to the legislation;
  • descriptive sub-section headings in square brackets;
  • headers and footers on each page; and
  • comprehensive indexing.

Taxation of Insurance Business in Singapore: Direct and Indirect Taxation


This book is a pioneering, current and in-depth tax publication written by 3 leading tax practitioners regarding the direct and indirect tax implications of the insurance business in Singapore. It focuses on the direct and indirect taxation of insurance businesses in the Singapore context. Some of the topics discussed in this book include the taxation regime of insurance businesses, basis of taxation, tax incentives for insurance businesses, tax implications of accounting treatment and regulatory requirements, transfers of business / portfolio, tax opportunities and pitfalls, international developments as well as the relevant stamp duties and GST matters relating to insurance businesses. Whilst principally focused on insurance taxation, the book may be a useful reference in the wider application of principles and practices, with practical examples in the spheres of direct and indirect taxation. Key Features A first of its kind in the area, Taxation of Insurance Business in Singapore: Direct and Indirect Tax; is both an academic and practical treatise on the topic written by known experts in the area. Providing a comprehensive study into the field of insurance taxation, the title aims to provide its users with a handy reference for insurance taxation which will prove additionally useful in the wider tax context.

Guide to International Transfer Pricing: Law, Tax Planning and Compliance Strategies 7th Edition


In Guide to International Transfer Pricing, global practitioners address both the general issues that surround transfer pricing, including the Organisation for Economic Co-operation of Development’s (OECD) fifteen-item Base Erosion and Profit Shifting (BEPS) plan and the specific rules and issues that any company must concern itself with in various jurisdictions around the world. Tax authorities around the globe are increasingly scrutinizing the intercompany pricing practices of taxpayers and enacting rules and regulations to ensure an appropriate allocation of income among the various tax jurisdictions in which a multinational company operates. In addition, a growing number of tax authorities have established documentation requirements to demonstrate appropriate transfer pricing policies, with penalty provisions for non-compliance. Not only must a multinational company understand the different nuances in the transfer pricing laws and their practical interpretation in each local country, but it must also appreciate that by operating in jurisdictions with varying tax rates, transactional structures or intercompany pricing policies can impact the multinational’s global effective tax rate.

What’s in this book:

This guide is a collaboration of many transfer pricing experts from around the world with experience gained from assisting multinationals in implementing planning and compliance strategies, and their insights into dealing with local tax authorities. Key features of this book include:

  • overview of fundamental concepts applied in transfer pricing;
  • country-specific profiles that compare and contrast rules and real-world applications over multiple jurisdictions, including those likely to adopt BEPS; and
  • practical guidance and implementation, enabling the reader to execute a coordinated, cost-effective approach to global policies and documentation needs.

How this will help you:

This thoroughly practical work provides guidance on an array of critical transfer pricing issues. The guide’s relevance is further enhanced by the inclusion of country chapters, covering domestic transfer pricing issues in a variety of key national jurisdictions. The primary objective of this book is to arm the constituents impacted by transfer pricing, including tax directors, legal counsel, accounting and operations personnel, CFOs and outside advisors, with the knowledge base and resources needed for effective transfer pricing decision-making.

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Confidence Games: Lawyers, Accountants, and the Tax Shelter Industry (MIT Press)

For ten boom-powered years at the turn of the twenty-first century, some of America’s most prominent law and accounting firms created and marketed products that enabled the very rich — including newly minted dot-com millionaires — to avoid paying their fair share of taxes by claiming benefits not recognized by law. These abusive domestic tax shelters bore such exotic names as BOSS, BLIPS, and COBRA and were developed by such prestigious firms as KPMG and Ernst & Young. They brought in hundreds of millions of dollars in fees from clients and bilked the U.S. Treasury of billions in revenues before the IRS and Justice Department stepped in with civil penalties and criminal prosecutions. In Confidence Games, Tanina Rostain and Milton Regan describe the rise and fall of the tax shelter industry during this period, offering a riveting account of the most serious episode of professional misconduct in the history of the American bar. Rostain and Regan describe a beleaguered IRS preoccupied by attacks from antitax and antigovernment politicians; heightened competition for professional services; the relaxation of tax practitioner norms against aggressive advice; and the creation of complex financial instruments that made abusive shelters harder to detect. By 2004, the tax shelter boom was over, leaving failed firms, disgraced professionals, and prison sentences in its wake. Rostain and Regan’s cautionary tale remains highly relevant today, as lawyers and accountants continue to face intense competitive pressure and regulators still struggle to keep pace with accelerating financial risk and innovation.

About the Author

Tanina Rostain is Professor of Law and Research Director of the Center for the Study of the Legal Profession at Georgetown Law School. Milton C. Regan, Jr., is Codirector of the Center for the Study of the Legal Profession and McDevitt Professor of Jurisprudence at Georgetown Law School.

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Conceptual Approach To Singapore Taxation

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Singapore Master Tax Guide Handbook 2016/17

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Singapore Tax Workbook 2016/17

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Taxation In Singapore 3rd Edition