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Singapore Master Tax Guide Handbook 2012/13 (31th Edition)

Singapore Master Tax Guide Handbook 2012/13 (31th Edition)

Author: Angela Tan
Publisher: CCH Singapore
ISBN: 9789814359245
Published In: May 2012
Format: Paperback
Jurisdiction: Singapore ? Disclaimer:
Countri(es) stated herein are used as reference only

New Edition is available now !

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Contents
Author

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The Singapore Master Tax Guide Handbook 2012/13 is the most up-to-date, practical and reliable book on Singapore income tax law. The handbook explains how the law is applied to individuals, partnerships, corporations and other taxable entities. It provides accurate, legally sound guidance to help you understand and comply with current tax laws and changes that affect your 2011 returns.

The annual Singapore Master Tax Guide Handbook has been a key reference for tax practitioners in the last four decades. Now in its 31st edition, this handbook remains the authoritative guide.

Features:

• Tax Risk Management: It provides you with complete coverage of the tax legislative requirements to mitigate risks of non-compliance.
• Timely Guidance: With the critical updates from the 2012 Budget, it provides the most up-to-date guidance for your tax questions.
• Saves Time: All essential tax information on compliance and how the rules work can be found in this handbook.

• 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

The new developments in the latest edition include:
• Income Tax (Amendment) Act 2011
• Goods and Services Tax (Amendment) Act 2011
• Economic Expansion Incentives (Relief from Income Tax) (Amendment) Act 2012
• New treaties signed in 2011
• New or revised IRAS circulars issued in 2011
• Budget announcement 2012