LexisNexis Annotated Statutes of Singapore: Income Tax Act & Economic Expansion Incentives Act, 2015 Edition

This work is a section by section commentary of the Income Tax Act (Cap 134) and the Economic Expansion Incentives (Relief from Income Tax) Act (Cap86). It is intended to be a practitioner's guide and pulls together for convenient reference information from various sources, including subsidiary legislation, court judgments, board of review decisions, IRAS circulars, MAS circulars, and ICPAS guidelines, that may be relevant to the interpretation and application of provisions of the Income Tax Act and the Economic Expansion Incentive (Relief from Income Tax) Act as of end of February 2015, including changes proposed in Budget 2015. 

Key Features
- Extensive cross references to various sources of information relevant to the interpretation of the two Acts in practice 
- Up-to-date, complete and succinct, yet in-depth in its annotations - Annotations are referenced by paragraph numbers
- Bold headings are used to identify key phrases or subsections arising in each provision
- Includes proposed changes announced in Budget 2015 that have been duly commented on in this work where appropriate