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Singapore Master Tax Guide Handbook 2019/20

Tan How Teck, Jimmy Oei

Book $192.60 (including GST)
eBook $192.60 (including GST)

The Singapore Master Tax Guide Handbook 2019/20 is the essential tax reference book to help its readers understand, apply and comply with today’s complex tax laws and changes.

This comprehensive guidebook will:

  • provide comprehensive and legally sound information on Singapore’s tax regime
  • give clear examples to enhance your understanding of the principles and fundamentals of the current tax system
  • help fulfil your tax compliance requirements and mitigate the risk of non-compliance and unnecessary penalties
  • keep you updated on the myriad of changes in tax laws
  • assist businesses to make the most of the government incentives available to them and reduce their tax liabilities accordingly.

Now in its 38th edition, the Singapore Master Tax Guide Handbook 2019/20 is an established publication which clearly explains how Singapore tax laws are 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.

This edition includes the:

latest commentary and examples based on the Income Tax (Amendment) Act 2018 and Goods and Services Tax (Amendment) Act 2018

  • Double Taxation Agreements concluded in 2018
  • IRAS e-Tax Guides issued / revised in 2018
  • Selected tax judgments passed in 2018
  • Up-to-date tax changes effected by the 2019 Budget

All tax changes made since the publication of the previous edition, including changes effected by the 2019 Budget, the recent orders, rules and court rulings issued have been incorporated into this edition.

Topics include:

  • 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.

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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