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 Jonathan Karas


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The Law & Practice of Singapore Income Tax 3rd


ISBN13: 9789814892414
Published: November 2020
Publisher: LexisNexis Singapore
Country of Publication: Singapore
Format: Hardback
Price: Price on Application



A most comprehensive and concise reference book on taxation of income for tax professionals. This edition aims to explain the fundamental changes to the tax landscape and updates on the Second Edition with a comprehensive coverage and analysis of case law developments, administrative guides and practical application of the income tax law, tax treaties and international tax agreements.

Subjects:
Taxation
Contents:
Chapter 1: Introduction to the Singapore Income Tax system
Chapter 2: Framework of interpretation and analysis of law
Chapter 3: Tax Residency
Chapter 4: Source and Remittance Rules
Chapter 5: Capital and Revenue Divide – Receipts & Expenditures
Chapter 6: Heads of Charge and Exemption
Chapter 7: Personal Income Taxation
Chapter 8: Withholding Tax and Taxation of Non-Residents
Chapter 9: Deductions against Income
Chapter 10: Plant and Machinery and Capital Allowances
Chapter 11: R&D Deduction and Allowances
Chapter 12: Treatment of Unabsorbed Allowances and Loss Items
Chapter 13: Business Structures and Tax
Chapter 14: Trust, Clubs and Trade Associations
Chapter 15: Tax Treaties and Interpretation
Chapter 16: The Arms-Length Principle and Transfer Pricing
Chapter 17: Disputes Resolution and Mutual Agreement Procedures
Chapter 18: Exchange of Information and International Tax Agreements
Chapter 19: Tax Administration and Compliance
Chapter 20: Tax Planning and Avoidance