Taxation Singapore

Singapore Master Tax Guide Handbook 2013/14 (32nd Edition)

Edited by Tan How Teck · Jimmy Oei
CCH Singapore May 2013

Specifications

ISBN-13
9789814359788
Publisher
CCH Singapore
Publication
May 2013
Format
Paperback , 894 pages
Jurisdiction
Singapore ? Countri(es) for reference only

Details

The Singapore Master Tax Guide Handbook 2013/2014 is the most up-to-date, practical and reliable book on Singapore income tax laws. It explains how the Income Tax Act is relevant to individuals, partnerships, corporations and other taxable entities and provides accurate guidance to help readers understand and comply with current income tax laws.

 

The annual Singapore Master Tax Guide Handbook is an established reference for students preparing for university, professional and polytechnic tax examinations. Its clear explanations, worked examples and useful rate tables help students quickly gain an understanding of tax concepts. Professionals also depend on it as a handy reference guide to Singapore income tax legislation and practice.

 

Features:

• Tax risk management: The guidebook provides complete coverage of the tax legislative requirements to mitigate risks of non-compliance.
• Latest developments on tax laws: Includes up-to-date and accurate information on tax changes effected by the 2013 Budget.
• Easy reference: Worked examples help readers to understand and learn the fundamentals of Singapore income tax.
 Practical: Information is organised along topical lines to assist users in quickly locating answers to their tax questions.

Table of Contents

NEW in this edition:

  • Income Tax (Amendment) Act 2012
  • Goods and Services Tax (Amendment) Act 2012
  • Economic Expansion Incentives (Relief from Income Tax) (Amendment) Act 2013
  • New treaties signed in 2012
  • New or revised IRAS circulars issued in 2012
  • Budget Announcement 2013


Topics Covered:

  • 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

About the Author

  • Tan How Teck, Associate Professor, Nanyang Business School, Nanyang Technological University
  • Jimmy Oei, Partner, Rajah and Tann
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