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

$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.
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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.

CONTENT HIGHLIGHTS
Key topics covered include:

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

KEY FEATURES

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

$104.86 $86.90

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.

KEY FEATURES

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.
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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.

KEY FEATURES

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.

Singapore Income Tax Act (Cap. 134) (11th Edition) 2017

$70.30

The Singapore Income Tax Act (Cap. 134) (11th Edition) 2017 is the most up-to-date and comprehensive consolidation of income tax legislation in Singapore.

It serves as an authoritative guide and a practical reference for tax professionals and taxation students in tertiary institutions. It presents information in a user-friendly format to facilitate research, saving users precious time.

All amendments are up to 3 January 2017 and include the latest changes implemented by the following amendment Acts and Order:

  • Income Tax (Amendment No. 3) Act 2016
  • SkillsFuture Singapore Agency Act 2016
  • Income Tax (Amendment No. 2) Act 2016
  • Income Tax Act (Amendment of Seventh Schedule) Order 2016.

Key Features & Benefits

  • Comprehensive and clear – Full text of the income tax legislation with complete legislation history presented clearly in sections.
  • Sharp focus – Explanatory headings for sub-sections sharpens the focus in each section and facilitate the research process.
  • Fast search – Comprehensive topical index helps readers zoom in on specific legislation and cross referencing between past and present legislation facilitates quick research.
  • Convenient and handy – Designed for easy use by professionals and students alike, whether in offices, in classrooms or in courtrooms

Topics Covered

  • List of amending legislation
  • Arrangement of sections
  • Income Tax Act (Cap. 134)
  • Index

Singapore Master Tax Guide 2017/18 36th Edition

$100.00

The Singapore Master Tax Guide Handbook is the tax reference book that provides guidance to help its readers understand, apply and comply with today’s complex tax laws and changes.

The book presents accurate and legally sound information on the Singapore tax regime, as well as examples, to enhance your understanding of the principles and fundamentals of the Singapore tax system. It helps you to fulfil your tax compliance requirements, avoid penalties and minimise tax risks exposure.

Key Features & Benefits

  • Tax risk management – The guidebook provides complete coverage of the tax legislative requirements to mitigate risks of non-compliance.
  • Latest developments on tax laws – Keeps you up-to-date with tax laws and ensures you have the knowledge to structure the business effectively to maximise incentive claims and minimise tax liabilities.
  • Easy reference – Worked examples help readers to understand and learn the fundamentals of Singapore tax.
  • Practical – Information is organised along topical lines to assist users in quickly locating answers to their tax questions.

NEW in This Edition

The key changes cover the following:

  • Latest commentary and examples based on the Income Tax (Amendment No 2) Act 2016 and Income Tax (Amendment No 3) Act 2016
  • New treaties signed in 2016
  • New or revised IRAS circulars issued in 2016
  • Selected tax judgments passed in 2016
  • Budget Announcement 2017

Topics Covered

  • 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

Derivatives and Hedge Accounting

$42.00

Derivatives & Hedge Accounting is written specially to help readers unravel the complexity of hedge accounting. The book addresses hedge accounting and two key international standards: IAS 39 Financial Instruments: Recognition and Measurement (known as FRS 39 in Singapore) and the new IFRS 9 Financial Instruments (known as FRS 109 in Singapore) issued in November 2014.

Authors Ng Eng Juan et al. take a straight-forward step-by-step approach to deal with the complex topic in just three chapters:

Chapter 1 Accounting for Derivatives discusses the nature, valuation and accounting for the four common types of derivatives: options, forwards, futures and swaps.
Chapter 2 Hedge Accounting under IAS 39 looks at hedge accounting under the existing IAS 39 standard.
Chapter 3 Hedge Accounting under IFRS 9 looks at hedge accounting under the new IFRS 9 standard.

Key Features & Benefits
Promotes understanding of complex topic – Although hedge accounting is not easy, this book singularly focused on hedge accounting leads students and accountants to boldly tackle the topic. Its straight-forward approach helps readers to get a good grasp of the complex topic.
Up-to-date with both standards – This book discusses the hedge accounting requirements of both the IAS 39 standard and the IFRS 9 standard. It is useful to those who continue to use IAS 39 (or FRS 39) for hedge accounting purposes as well as those who choose to adopt IFRS 9 (or FRS 109).
IFRS 9 for Singapore accountants – Chapter 3 on Hedge Accounting under IFRS 9 is especially important for Singapore accountants as the IFRS 9 is newly adopted in Singapore. The Accounting Standards Council of Singapore had previously not adopted earlier versions of the IFRS.
Wider understanding of hedging – The explanations provided are designed to help readers appreciate the economic and accounting impact of hedging and hedge accounting as a whole.

Topics Covered
Chapter 1: Accounting for Derivatives
Chapter 2: Hedge Accounting under IAS 39
Chapter 3: Hedge Accounting under IFRS 9

Commercial Applications of Company Law in Singapore 5th Edition

$92.00

Corporate compliance is a legal requirement for all Singapore registered companies. It is a responsibility and matter of concern for accountants, company secretaries, in-house legal advisers, in-house accountants, and lawyers specialising in corporate law practice and corporate litigation.

Since its enactment in 1967, the Singapore Companies Act has undergone many reviews to ensure that the corporate regulatory regime is robust and supports Singapore’s growth as a global hub for businesses and investors.

To keep up-to-date with Singapore’s company law, those responsible for corporate compliance need to have knowledge of company law in Singapore, recent amendments to the Companies Act, as well as understand the effect of key legislative changes introduced in the Companies (Amendment) Bill 2014.

This is where the Commercial Application of Company Law in Singapore, 5th Edition published by Wolters Kluwer, serves a huge purpose to accountants, company secretaries, legal advisers in corporate law practice.

Commercial Application of Company Law in Singapore provides comprehensive working knowledge of the sources, application and impact of company law in Singapore and focuses on the ordinary events and issues faced by companies and their advisers. It further incorporates commentary on recent cases and any amendment to legislation as at 1 July 2015.

The reader is given an overview of the function and structure of companies, the operation of company law, the formation and legal nature of companies and the securities industry. In addition, its instructive content includes Member’s decision-making, powers and duties of directors, reporting and disclosure requirements, share issues and takeovers, and winding up regulations.

Audit And Assurance: Principles And Practices In Singapore 3rd Edition

$75.50

Audit and Assurance – Principles and Practices in Singapore (3rd Edition) is the definitive and practical guide to conducting audits in Singapore.

It is written by Dr Ernest Kan, a long-time and current audit practitioner with over 30 years of professional experience in financial reporting, audits of financial reports and corporate governance. Dr Kan’s experience spans several national and multinational private sector companies in diverse industries and includes Singapore statutory boards. This book distills his extensive experience into a highly practical guide giving sound advice on audit principles and useful references for both auditors and students.

The 2013 edition of Audit and Assurance – Principles and Practices in Singapore is up-to-date with the prevailing rules, regulations, as well as auditing and assurance standards relevant to the audit profession. In this third edition of the book, more examples and illustrations have been added and three new chapters to provide guidance in the area of quality control, group audits and audit of investments.

This edition also incorporates valuable input from the Technical Knowledge Centre and Quality Assurance Division of the ICPAS (Institute of Certified Public Accountants of Singapore).