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Taxation of Insurance Business in Singapore: Direct and Indirect Taxation

Taxation of Insurance Business in Singapore: Direct and Indirect Taxation

  • Author:
  • Publisher: LexisNexis Singapore
  • ISBN: 9789814608688
  • Published In: January 2016
  • Format: Paperback
  • Jurisdiction: Singapore ? Disclaimer:
    Countri(es) stated herein are used as reference only
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  • Description 
  • Contents 
  • Author 
  • Details

    This book is a pioneering, current and in-depth tax publication written by 3 leading tax practitioners regarding the direct and indirect tax implications of the insurance business in Singapore. It focuses on the direct and indirect taxation of insurance businesses in the Singapore context. Some of the topics discussed in this book include the taxation regime of insurance businesses, basis of taxation, tax incentives for insurance businesses, tax implications of accounting treatment and regulatory requirements, transfers of business / portfolio, tax opportunities and pitfalls, international developments as well as the relevant stamp duties and GST matters relating to insurance businesses. Whilst principally focused on insurance taxation, the book may be a useful reference in the wider application of principles and practices, with practical examples in the spheres of direct and indirect taxation.

    Key Features

    A first of its kind in the area, ‘Taxation of Insurance Business in Singapore – Direct and Indirect Tax’ is both an academic and practical treatise on the topic written by known experts in the area. Providing a comprehensive study into the field of insurance taxation, the title aims to provide its users with a handy reference for insurance taxation which will prove additionally useful in the wider tax context.

  • Chapter 1 – Insurance Taxation

    Chapter 2 – Disposal of Insurance Business

    Chapter 3 – Acquisition of Insurance Business

    Chapter 4 – Tax Opportunities and Pitfalls

    Chapter 5 – Goods and Services Tax

  • David Lee Thau Khon

    David is currently a principal consultant with FACTS Services Pte Ltd having been a tax partner of KPMG Advisory LLP for over 18 years and the regional tax head for various multinational enterprises. He headed the Insurance tax practice in his time with KPMG and served as Head of Corporate Tax, Energy, Mergers and Acquisitions, Supply Chain, Training and Technical resource and Risk Management. He has over 33 years of tax experience and has led regional and global tax projects on behalf of clients in a wide spectrum of industries. David was a one of the founding board directors of the Singapore Institute of Accredited Tax Professionals, a member of the Tax Academy’s Curriculum & Examinations Board as well as contributing author on “Insurance Operations” in the 1st and 2nd editions of The Law and Practice of Singapore Income Tax, 2nd edition (published by LexisNexis).

    Anna Low

    Anna has more than 25 years of experience in corporate tax advisory, servicing large multi-national corporations and public-listed companies from a diversified range of industries including asset-intensive industries, electronics  and  industrial businesses. Her major specialisation is insurance. Anna has advised  businesses on cross –border deals and transactions and assisted businesses in favorably  resolving  tax disputes.  Anna is also an honorary tax advisor to Singapore Reinsurance Association advising members on tax issues affecting the reinsurance industry. She is a regular speaker at tax seminars and  co-authored the chapter “Insurance Operations” for the The Law and Practice of Singapore Income Tax, 2nd edition (published by LexisNexis).

    Gan Hwee Leng

    Hwee Leng is a Partner with the Indirect Tax Practice of KPMG Advisory LLP.  She has over 21 years of experience in Goods and Services Tax (GST), both as a regulator and as a business adviser. As a adviser, she has assisted businesses in responding to audit queries from the Inland Revenue Authority of Singapore (IRAS), seeking tax rulings and advising businesses of their GST control process.  Hwee Leng has been recognised as one of the leading indirect tax practitioners by the International Tax Review in 2015. She is a trainer at the Tax Academy of Singapore, a regular speaker at tax seminars and one of the contributors of the Goods and Services Tax – Law and Practice, 2nd edition (published by LexisNexis).

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