Taxation Singapore

Singapore Tax Workbook 2012/13 (15th Edition)

Edited by Sum Yee Loong · Clement Tan Kai Guan
CCH Singapore March 2012

Specifications

ISBN-13
9789814248525
Publisher
CCH Singapore
Publication
March 2012
Format
Paperback
Jurisdiction
Singapore ? Countri(es) for reference only

Details

The Singapore Tax Workbook 2012/13, 15th Edition is the practical and user-friendly guide to Singapore income tax for all taxation and accounting students, taxation technicians and anyone who needs practical tax information. It is specially written for professional taxation examination candidates, undergraduate and post-graduate students.

 

This latest edition of our best-selling Tax Workbook includes all the relevant legislative and administrative changes since the previous edition, including the intervening amendments to the Income Tax Act and administrative developments up to 17 February 2012. Also included is a summary of the pertinent measures announced in the 2012 Budget Speech.


Features:


• Summary checklists at the beginning of each chapter to highlight key tax principles
• Law references at the end of each paragraph to encourage follow-up research
• Examples of tax computations to illustrate the practical workings of the law and reinforce understanding
• Revision questions with suggested solutions for practice
• Case table, interpretation and practice notes finding list, section finding list and topical index to facilitate location of topics  
• Concise and easy-to-read
• Explanations and illustrations of the Singapore tax system
• Simple and concise coverage of the Income Tax Act, the Economic Expansion Incentives (Relief from Income Tax) Act,  and the Good and Services Tax Act
• Latest income tax changes and Budget Speech announcement

Table of Contents

Topics covered:
· Basic Tax Concepts 
· Tax Administration 
· Income and Deemed Income
· Deductions
· Capital Allowances
· Unincorporated Businesses
· Personal Reliefs and Tax Rebates
· Taxation of Employees
· Taxation of Business
· Taxation of Overseas Income
· Taxation of Non-residents
· Outward and Inward Investments
· Corporate Restructuring, Mergers and Liquidation
· Taxation of Specialised Businesses
· Investment Incentives
· Trusts, Settlements, Estates and Estate Duty
· Tax Avoidance and Tax Evasion
· Personal Finance
· 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

About the Author

  • Consultant Author: Sum Yee Loong, Adjunct Associate Professor, School of Management University
  • Technical Reviewer: Associate Professor Clement Tan Kai Guan, Nanyang Technological University
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