Published: June 2018
Singapore Master Tax Guide Handbook 2018/19 (37th Edition)
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.
A Practitioner’s Guide to The City Code on Takeovers and Mergers is the definitive, annually updated guide to the work of the Takeover Panel. It describes the role and purpose of the Panel, then examines and gives guidance on all the rules, explaining the responsibilities and actions of each party. It is essential reading for anyone active in mergers and acquisitions.
The Singapore Tax Workbook 2019/20 (22nd Edition) is a concise and user-friendly guide to Singapore income tax for all taxation and accounting students, tax practitioners and anyone who needs practical tax information.
This workbook incorporates all the relevant income tax changes since the previous edition, including those announced in the Budget 2019. The law in this edition stands as at 22 February 2019.
Key topic areas covered include:
- basic tax concepts
- outward and inward investments
- corporate restructuring, mergers and liquidation
- taxation of specialised businesses
- investment incentives
Key features and benefits of the workbook include:
- provides concise and comprehensive coverage of the current tax laws, incorporating the latest tax changes made in the 2019 Budget
- updated and revised examples illustrate the practical workings of the law to reinforce understanding and assist in the application of tax concepts and principles
- each chapter begins with a Summary Checklist to key points
- paragraphs are followed by law references to assist with follow-up research
- revision questions are provided at the end of each chapter, with suggested solutions presented at the conclusion of the Workbook to aid learning and exam preparation
- locating specific topics is easy with the Case Table, Interpretation and Practice Notes Finding List, Section Finding List and Topical Index.
About the Author
Sum Yee Loong, FCCA (UK), CTA (UK), MSc (Taxation & Public Finance) (UK), CA (Singapore), ATA, has more than 30 years of tax experience. He is currently Professor of Accounting (Practice) at the Singapore Management University, Honorary Technical Advisor (Tax) of the Institute of Singapore Chartered Accountants (ISCA), chairman of the examinations and curriculum committee of the Singapore Tax Academy, Board member of Singapore Institute of Accredited Tax Practitioners, member of the Professional Education Council of the Singapore Accounting Commission (SAC), member of the IRAS Board and council member of the National Arts Council.
Professor Sum was tax partner in Deloitte & Touche LLP from 1987 to 2011.
Lower Your Taxes – BIG TIME! 2015-2016 Edition: Wealth Building, Tax Reduction Secrets from an IRS Insider 6th Edition
Completely revised and updatedâ€”the must-have resource for saving thousands of dollars at tax time
For consultants, home-based and small-business owners, and independent contractors who want to keep more of what they earn, Lower Your Taxes-Big Time! returns for 2015-2016, with everything taxpayers need to know about saving money on April 15–and every other day of the year.
- Effective strategies for getting $5,000 or more in subsidies for starting a home business, and ways to turn expenses like tuition, entertainment, even orthodontia into huge deductions
- Previous editions sold nearly 137,000 copies
- Author is an in-demand public speaker whoâ€™s toured with the likes of Tony Robbins and Donald Trump