Language : English
Published : 2018-04-01
Singapore Tax Workbook 2018/19 21st Edition
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 Act, Economic Expansion Incentives (Relief from Income Tax) Act, Goods 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.
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The Singapore Master Tax Guide Handbook 2013/2014 is the most up-to-date, practical and reliable book on Singapore income tax laws. It explains how the Income Tax Act is relevant to individuals, partnerships, corporations and other taxable entities and provides accurate guidance to help readers understand and comply with current income tax laws.
The annual Singapore Master Tax Guide Handbook is an established reference for students preparing for university, professional and polytechnic tax examinations. Its clear explanations, worked examples and useful rate tables help students quickly gain an understanding of tax concepts. Professionals also depend on it as a handy reference guide to Singapore income tax legislation and practice.
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 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.
About the Author
Dr. Jeff Madura presently serves as the SunTrust Bank Professor of Finance at Florida Atlantic University. He has written several successful finance texts, including INTERNATIONAL FINANCIAL MANAGEMENT. His research on international finance has been published in numerous journals, including JOURNAL OF FINANCIAL AND QUANTITATIVE ANALYSIS; JOURNAL OF MONEY, CREDIT AND BANKING; FINANCIAL MANAGEMENT; JOURNAL OF FINANCIAL RESEARCH; and FINANCIAL REVIEW. Dr. Madura has received multiple awards for excellence in teaching and research, and has served as a consultant for international banks, securities firms, and other multi-national corporations. He earned his B.S. and M.A. from Northern Illinois University and his D.B.A. from Florida State University. Dr. Madura has served as a director for the Southern Finance Association and Eastern Finance Association and is also former president of the Southern Finance Association.