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The Law and Practice of Singapore Income Tax
The Law and Practice of Singapore Income Tax
ISBN/SKU: #9789812368331
Publisher: LexisNexis
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"It is our hope that successive generations of the tax Community will 'Wikipedia' this book into the most authoritative book on Singapore taxation." - Pok Soy Yoong "As the tax authority, my colleagues and I see ourselves playing a key role in improving the professional standards of tax practice in Singapore. But we cannot do this alone. We can perform this role well by creating an environment to encourage learning and sharing of knowledge and expertise, like we do in putting this book together." - Moses Lee, Commissioner of Inland Revenue Singapore in his foreword to the book. Authoritative: This book is detailed, technical and practical, bringing together tax experts from the public sector, the private sector and academia who have shared their knowledge, expertise and experience in their own areas of specialisation. Relevant: Written in simple, clear language whilst providing depth to subject matters, this book provides current and relevant case law commentary which is highly critical towards understanding and interpreting the law as it stands today. Practical: Structured with the tax practitioner in mind, this book features current and pressing issues faced by tax practitioners and is designed to assist readers with addressing the myriad of challenges they have to deal with to keep up with the rapid rate of globalisation. Table of Contents Chapter 1 Framework of interpretation in tax Chapter 2 Case law guidance on source of business and trade income Chapter 3 Capital and revenue divide - Receipts Chapter 4 Capital and revenue divide - Expenditures Chapter 5 Relevance of accountancy principles and practices Chapter 6 Capital allowances Chapter 7 Withholding tax and taxation of non residents Chapter 8 Corporate restructuring, mergers and acquisitions Chapter 9 Capital market transactions Chapter 10 Hedge funds and private equity activities Chapter 11 Unit trusts Chapter 12 Intellectual property Chapter 13 Wealth management for individuals Chapter 14 Banking operations Chapter 15 Financial derivatives Chapter 16 Insurance operations Chapter 17 Tax treaties Chapter 18 Case law guidance on controversies in transfer pricing Chapter 19 Source of employment income Chapter 20 Employee stock options and share schemes Chapter 21 Taxation and non-taxation measures for sustainable development in Singapore Chapter 22 Tax avoidance Chapter 23 Investigations and audits Chapter 24 Objections and appeals

Hardcover Language : English Published : 2013 Pages : 792