The Singapore Tax Workbook 2017/18 (20th Edition) is the recommended taxation textbook for tax professionals, university and polytechnic courses. It is the most up-to-date, user-friendly and practical workbook for tax and accounting students.
The book is designed to
• provide concise introduction to Singapore tax essentials,
• prepare students for taxation examinations, and
• develop a solid foundation for professional tax practice.
This latest edition, Singapore Tax Workbook 2017/18 (20th Edition) includes all the relevant legislative and administrative changes since the previous edition, 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 up to 20 February 2017.
Key Features & Benefits
- Long-term proficiency – Good explanations and examples of tax computations clearly illustrate the practical workings of the law and reinforce understanding.
- Efficient learning – Tax principles are highlighted in concise and easy-to-read Summary Checklists at the beginning of each chapter. Self-help revision questions with suggested solutions help students practise for examinations and build confidence.
- User-friendly – Design and presentation of the content allows easy navigation around the book; illustrations are directly relevant to the text and clearly cross-referenced; law references are given to allow follow-up research on the tax law.
NEW in This Edition
- Singapore Budget 2017
- 32 e-Tax guides issued in 2016
- Double Taxation Agreements (DTAs) signed by the Government of Singapore in 2016 with the following foreign Governments
- Legislative changes brought about in the
– Income Tax (Amendment No 3) Act 2016
– Goods and Services Tax (Amendment of Fourth Schedule) Order 2016
– Goods and Services Tax (Amendment to Fifth Schedule) Order 2016
- Basic Tax Concepts
- Tax Administration
- Income and Deemed Income
- Capital Allowances
- Unincorporated Businesses
- Personal Reliefs and Tax Rebates
- Taxation of Employees
- Taxation of Business
- Taxation of Overseas Income
- Taxation of Non-residents
- Outward and Inward Investments
- Corporate Restructuring, Mergers and Liquidation
- Taxation of Specialised Businesses
- Investment Incentives
- Trusts, Settlements, Estates and Estate Duty
- Tax Avoidance and Tax Evasion
- Personal Finance
- Goods and Services Tax