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Singapore Tax Workbook 2023/24 (26th Edition)

Singapore Tax Workbook 2023/24 (26th Edition)

Author: CCH Tax Editors
Publisher: CCH Singapore
ISBN: 9789814838719
Published In: April 2023
Format: Paperback , 620 pages
Jurisdiction: Singapore ? Disclaimer:
Countri(es) stated herein are used as reference only

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Description
Contents
Author

Details

The Singapore Tax Workbook 2023/2024 (26th Edition) is a concise and user-friendly guide to Singapore income tax for all taxation and accounting students, tax practitioners and anyone else looking for practical tax information.

This Workbook incorporates all relevant income tax changes from the previous edition, including those announced in Budget 2023. The law in this edition is current as of February 2023.

Key features:

▪ Highlights current tax laws and incorporates the most recent tax changes and Budget 2023 announcements

▪ Comprehensive coverage with practical examples (updated and revised examples are included)

▪ Each chapter begins with a Summary Checklist of key concepts

▪ Each paragraph is followed by a list of legal references to encourage further research

▪ Throughout the text, examples demonstrate how the law is actually applied and help to reinforce learning

▪ Each chapter concludes with revision questions, with suggested solutions at the end of the Workbook

▪ Finding topics is made simple with the Case Table, Interpretation and Practice Notes Finding List, Section Finding List, and Topical Index.

Chapter 1 Basic Tax Concepts

Chapter 2 Tax Administration

Chapter 3 Income and Deemed Income

Chapter 4 Deductions

Chapter 5 Capital Allowances

Chapter 6 Unincorporated Businesses

Chapter 7 Personal Reliefs and Tax Rebates

Chapter 8 Taxation of Employees

Chapter 9 Taxation of Businesses

Chapter 10 Taxation of Overseas Income

Chapter 11 Taxation of Non-Residents

Chapter 12 Outward and Inward Investments

Chapter 13 Corporate Restructuring, Mergers and Liquidation

Chapter 14 Taxation of Specialised Businesses

Chapter 15 Investment Incentives

Chapter 16 Trusts, Settlements, Estates and Estate Duty

Chapter 17 Tax Avoidance and Tax Evasion

Chapter 18 Personal Finance

Chapter 19 Goods and Services Tax

Sum Yee Loong, FCCA (UK), CTA (UK), MSc (Taxation & Public Finance) (UK), CA (Singapore), ATA, has more than 30 years of tax experience. He is currently Professor of Accounting (Practice) at the Singapore Management University, Honorary Technical Advisor (Tax) of the Institute of Singapore Chartered Accountants (ISCA), Board Member of the Singapore Tax Academy, Board Member of Singapore Chartered Tax Professionals and member of the Professional Education Council of the Singapore Accounting Commission (SAC). Board Member and member of the Audit & Risk Committee of the IRAS. Professor Sum was tax partner in Deloitte & Touche LLP from 1987 to 2011 and Board Member and member of the Audit & Risk Committee of the IRAS (2016 – 2022)

Technical Reviewer, Associate Professor Tan Kai Guan, Clement, MSc (Accounting & Finance) (LSE), BAcc (Hons), FCCA, FCPA (Singapore), ATA (Income Tax), is a qualified accountant with tax and audit experience. Before joining the academia, he was attached to one of the public accounting firms. He has been teaching at the Nanyang Technological University for almost 30 years. He had previously conducted the pre- admission course (tax module) organised by the Institute of Singapore Chartered Accountants (ISCA) from 1995 to 2018. He was previously an Examiner of the ACCA Tax Framework (Singapore), Paper 7(P) and an Assessor of the Taxation Paper (Singapore Law) of the Chartered Institute of Management Accountants (CIMA).