The annual Singapore Master Tax Guide Handbook has been a key reference for tax
students in the last 4 decades. With its clear explanations, worked examples and useful
tables, students will have a quicker understanding of tax concepts.

Now in its 40th edition, the Singapore Master Tax Guide Handbook 2021/22 remains the
authoritative guide for students preparing for university, professional and polytechnic
tax examinations. In particular, this edition includes:

• The latest commentary and examples based on the Income Tax (Amendment) Act 2020, the Economic Expansion Incentives (Relief from Income Tax) (Amendment) Act 2020 and the Goods and Services Tax (Amendment) Act 2020
• The double taxation agreements concluded in 2020, and
• The 2021 Budget proposals.

Practitioners who need a quick reference to Singapore tax will also find this annual
publication useful.

The law in the Handbook stands at 16 February 2021.

Other available countries under the Master Tax Guide series include:
• Australia • Britain • Canada • China • Hong Kong • Japan • Macao • Malaysia
• New Zealand • Taiwan • USA