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Taxation in Singapore

Taxation in Singapore

Author: Simon Poh
Publisher: McGraw Hill Higher Education
ISBN: 9780071078764
Published In: August 2010
Format: Paperback , 432 pages
Jurisdiction: Singapore ? Disclaimer:
Countri(es) stated herein are used as reference only

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Description
Contents

Details

This book is intended for candidates taking professional examinations in Singapore taxation, as well as full-time undergraduate students taking Singapore income tax courses in local universities and other tertiary institutions. Lecturers may adopt it as the main text of a one-semester course on basic taxation in Singapore.

It is also suitable for those who have little or no knowledge in Singapore taxation, as it attempts to explain the tax laws in simple language. The depth of coverage is sufficient to enable readers to build a strong foundation in Singapore taxation, including preparation of both corporate and individual tax computations.

Features of This Book

Detailed coverage of main tax topics, including capital allowances, tax deductions and taxation of foreign income, non-residents and companies
Clear learning objectives set out at the beginning of each chapter
In-depth review questions at the end of each chapter to test the readers' grasp of Singapore taxation
Up-to-date information on tax laws, regulations and practice to equip readers with sufficient knowledge on tax compliance and basic tax planning topics and concepts
Inclusion of extracts of the Singapore Income Tax Act and the Goods and Services Tax Act as a convenient and easy reference to readers, which are often referred to in practice and in examinations

Preface About the Author
1. Introduction to Singapore Tax
2. Concept of Income
3. Tax Deductions
4. Capital Allowances
5. Taxation of Companies
6. Taxation of Individuals
7. Taxation of Partnerships
8. Taxation of Non-residents
9. Taxation of Foreign Income
10. Goods and Services Tax
Extracts of Income Tax Act
Part I, Section 2: Interpretation
Part III, Section 10: Charge of income tax
Part IV, Section 13: Exempt income
Part V, Section 14: Deductions allowed
Part V, Section 15: Deductions not allowed
Part VI, Sections 16-24: Capital allowances
Part X, Section 39: Relief and deduction for resident individual and Hindu joint family
Part XII, Section 45: Withholding of tax in respect of interest paid to non-resident persons
Sixth Schedule, Sections 19(2) and 106(3): Number of years of working life of asset
Index