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

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

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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