Language : English
Published : 2018-03-01
Singapore Income Tax Act (Cap 134) (12th Edition) 2018
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.
The Essential Guide to Income Tax in Singapore is an in-depth and up-to-date guide and commentary on the Income Tax Act. It focuses on providing readers with key insights on the principles and practice of Singapore Income Tax law. The Guide is also updated with the latest developments in Budget 2014.
The comprehensive coverage of taxation regulations, cases and common practice approach enables readers to build a strong foundation in Singapore taxation and eases their work in the preparation of both corporate and individual tax computations.
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.
- 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
- Capital Allowances
- Taxation of Businesses
- Distribution of Corporate Profits
- 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
- Tan How Teck, Associate Professor at Nanyang Business School, Nanyang Technological University
- Jimmy Oei, Tax Director, Acutus Tax Services Pte. Ltd.
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.