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This is a revised version by the authors to the existing content which critically evaluates the general principles of criminal responsibility in Malaysia and Singapore. This book is essential for legal practitioners, judges, scholars and students. The detailed analysis of the principles, workings, and complexities of criminal law in each chapter is done in an organised and structured manner, with clear headings and sub-headings that make it easy for referencing and review. A comprehensive analysis on major cases, academic commentary and law reform perspectives on criminal law clearly makes the book an authoritative text referred to in legal proceedings, judgments and scholarly journals.
This is a definitive source of comparative law for lawmakers and scholars in other jurisdictions, where the Indian Penal Code forms part of the law, as it features helpful and insightful discussions of how Malaysian and Singaporean judges have interpreted and applied the Code provisions.
Foreword by The Honourable the Chief Justice Chan Sek Keong, Singapore
“…What is commendable and useful about this work is that, as I have said in my first foreword, the authors have explained the underlying concepts and principles of criminal liability clearly in the offences discussed, and have urged criminal law practitioners to “use the… arguments made in the book to articulate legal principles and to develop and improve upon the current law…”
University students and students studying for the Bar and other related academic or professional courses will find this fifth edition of Evidence and the Litigation Process to be extremely helpful resource in understanding the principles of the law of Evidence and the operation of the litigation process. Highly acclaimed in and out of Singapore since it was first published 24 years ago, this work covers all developments since the fourth edition was published in 2013. The preceding five years witnessed a critical phase in the reform of the law of evidence. The amendments to the Criminal Procedure Code in 2010 and the Evidence Act in 2012 expanded the scope of admissibility of evidence, addressed new advances in technology and introduced more flexible measures in the process of adjudication at trial. Many of these developments (which were examined in the fourth edition of this work) have been analysed by the courts. Apart from the statutory reform, the Judiciary have been busy tackling a variety of difficult issues raised by both statutes. As the law continues to evolve, the purposes of this fifth edition is update and consolidate the law of evidence as it now stands.
This book provides a balance between analytical discussion of the principles and the practical application of the law and includes numerous illustrations and practice-related situations for this purpose. It offers students an intensely detailed and integrated portrait of the litigation process (including procedure and advocacy) and is therefore a vital source of reference for their studies. The book recognises that this subject is particularly difficult primarily because of the difficulties inherent in the Evidence Act (a significant part of which remains in the state it was enacted in 1893), and the tension between this statute and the constantly developing common law. No effort is spared in tackling these problems and examining all applicable sources of Law. This highly successful publication has already sold thousands of copies in the course of the fist four editions.
“It is our hope that successive generations of the tax Community will ‘Wikipedia’ this book into the most authoritative book on Singapore taxation.”
– Pok Soy Yoong
“As the tax authority, my colleagues and I see ourselves playing a key role in improving the professional standards of tax practice in Singapore. But we cannot do this alone. We can perform this role well by creating an environment to encourage learning and sharing of knowledge and expertise, like we do in putting this book together.”
– Moses Lee, Commissioner of Inland Revenue Singapore in his foreword to the book.
Authoritative: This book is detailed, technical and practical, bringing together tax experts from the public sector, the private sector and academia who have shared their knowledge, expertise and experience in their own areas of specialisation.
Relevant: Written in simple, clear language whilst providing depth to subject matters, this book provides current and relevant case law commentary which is highly critical towards understanding and interpreting the law as it stands today.
Practical: 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 to keep up with the rapid rate of globalisation.
Table of Contents
Chapter 1 Framework of interpretation in tax
Chapter 2 Case law guidance on source of business and trade income
Chapter 3 Capital and revenue divide – Receipts
Chapter 4 Capital and revenue divide – Expenditures
Chapter 5 Relevance of accountancy principles and practices
Chapter 6 Capital allowances
Chapter 7 Withholding tax and taxation of non residents
Chapter 8 Corporate restructuring, mergers and acquisitions
Chapter 9 Capital market transactions
Chapter 10 Hedge funds and private equity activities
Chapter 11 Unit trusts
Chapter 12 Intellectual property
Chapter 13 Wealth management for individuals
Chapter 14 Banking operations
Chapter 15 Financial derivatives
Chapter 16 Insurance operations
Chapter 17 Tax treaties
Chapter 18 Case law guidance on controversies in transfer pricing
Chapter 19 Source of employment income
Chapter 20 Employee stock options and share schemes
Chapter 21 Taxation and non-taxation measures for sustainable development in Singapore
Chapter 22 Tax avoidance
Chapter 23 Investigations and audits
Chapter 24 Objections and appeals