Revenue Law in Singapore & Malaysia, 3rd Edition

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Revenue Law in Singapore & Malaysia, 3rd Edition

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The Third Edition of this book updates and expands the earlier Editions; sets out the basic principles of revenue law in Singapore and Malaysia; and introduces the most significant inclusion of thirteen chapters on Shari'ah Revenue Law.

The compilation of case extracts has been further enlarged and other source materials have been woven into the text so that the reader will find these commentaries conveniently located. The inclusion of a large number of examples, many of them with critical legal analysis, and the concept of competitive legal intelligence, enhance this work with an innovative strength unmatched elsewhere. This edition further incorporates changes in revenue law development in Singapore and Malaysia vis-a-vis global trade as a result of trade liberalisation and expansion of a borderless E-marketplace.

The Shari'ah revenue law perspective will undoubtedly generate interest in other areas of Shari'ah subject matters where tax is a factor. Extensive research has been carried out by both authors to mirror as closely as possible, current laws in force with cases and examples on almost all major facets of Singapore and Malaysian revenue law.

Key Features

This book features reference to cases and research material of up to 2011.
It also highlights the updated legislation and the effect on the present state of revenue law.
Includes in-depth discussions, history and application of the Al-Quran and Hadith.

Part I

Chapter 1 General Principles
Chapter 2 Interpretation
Chapter 3 Administration
Chapter 4 Income
Chapter 5 Exempt Income
Chapter 6 Deductions
Chapter 7 Companies
Chapter 8 Capital Allowances
Chapter 9 Partnerships
Chapter 10 Personal Reliefs
Chapter 11 Trust and Estates
Chapter 12 International Taxation
Chapter 13 Transfer Pricing
Chapter 14 Estate Duty

Part II

Chapter 15 Taxation of E-Commerce Transactions and GST

Part III

Chapter 16 Period of al Jahiliyah (Age of Ignorance)
Chapter 17 Period of Caliphs (al Khulafa)
Chapter 18 Reception of Islamic Revenue Law
Chapter 19 Islamic Revenue Law
Chapter 20 Compulsory Legal Conditions
Chapter 21 General Categories of Taxable Wealth
Chapter 22 Implementation of Zakat Laws in Malaysia
Chapter 23 Interpretation of Shari'ah Laws: Primary Sources
Chapter 24 Interpretation of Shari'ah Laws: Primary Sources; The Hadith
Chapter 25 Secondary Sources of Shari'ah Interpretation
Chapter 26 Interpretation of Shari'ah Laws: Shari'ah Legal Maxims
Chapter 27 Zakat Taxation According to the Four Schools of Law (Mazhahab)
Chapter 28 Applied Islamic Taxation: Islamic Banking Products, Financial Instruments, etc.

Senior Professor Dr Leo Desmond Pointon

PhD (CPU), LLM (Lond), MA (NZ), FBIM, AFNZIM, MIIM, ATIA, ACIArb, Cert TESL (Sing)

Senior Professor Dr Leo Desmond Pointon had extensive experience as an international tax consultant in New Zealand, Hong Kong, UK, Iran and Saudi Arabia before becoming the Head of Legal Studies and Taxation at the School of Accountancy, Nanyang Technological University. He was also previously at the National University of Singapore, Visiting Professor of Cyberlaw at the Graduate School of Management, Aoyama Gakuin University, Tokyo, and Tax Research Consultant with Inland Revenue Department, New Zealand.

Dr Pointon spent eleven years with the Multimedia University in Melaka and Cyberjaya and was a founder of the MMU School of Law. He is currently Senior Professor of Law at Management and Science University, Kuala Lumpur and has authored many books and academic papers on legal subjects.

Jeong Chun Phuoc

LLM (NUS, Singapore) LLB (Hons) (IIUM, Malaysia)

Jeong Chun Phuoc is currently Senior Lecturer-in-Law at the Multimedia University Malaysia; External Expert Law Consultant with an international firm; Pioneer Advocate in Competitive Legal Intelligence; and a Reader in Syari'ah Competitive Legal Intelligence. Specialising in Industrial and Environmental Litigation, he is a major contributor of strategic legal inputs to the Ministry of Natural Resources and Environment; a Special Legal Trainer at the Multimedia University Malaysia; Reviewer for two international publication journals; and has written numerous articles and other authoritative published work.