Crowe Horwath's Quick Guide to Business Tax in Singapore 2014, 4th Edition

Crowe Horwath’s Quick Guide to Business Tax in Singapore 2014 (4th Edition) provides concise and practical coverage of the tax treatment on all forms of businesses such as companies, sole proprietorships, partnerships, branches and trusts. All key aspects of Singapore’s direct and indirect tax system are covered, including income tax, stamp duty, property tax and goods and services tax. Tax principles are succinctly explained in this book and where applicable, case citations, examples and charts are included.

The law in the book stands at 23 June 2014.

Features:

• A tax system "snapshot"
• A table of treaty withholding tax rates
• A table of tax return, payment and objection due dates
• A table of key tax incentives
• A general outline of the tax framework explaining the tax rules relating to deductions, capital gains, losses, dividends, group relief, intercompany transactions, advance rulings and tax audits
• Commentary on inbound and outbound investment covering topics such as withholding tax on Singapore source income, taxability of foreign source income and double tax relief
• Commentary on the key incentives, grants and exemptions available to companies operating or looking to set up operations in Singapore