首页 >
税务 >
新加坡 >
The Law and Practice of Singapore Income Tax, 3rd Edition

The Law and Practice of Singapore Income Tax, 3rd Edition

作者： Tang Siau Yan; Darren Koh; Poh Eng Hin
出版商： LexisNexis Singapore
ISBN: 9789814892414
出版时间 November 2020
规格： Hardback
适应领域： Singapore ? 免责申明：
Countri(es) stated herein are used as reference only

￥2,580.89

或

下载订单表

加入收藏
| 加入比较

描述
大纲
作者

详细

A most comprehensive and concise reference book on taxation of income for tax professionals. This edition aims to explain the fundamental changes to the tax landscape and updates on the Second Edition with a comprehensive coverage and analysis of case law developments, administrative guides and practical application of the income tax law, tax treaties and international tax agreements.

Benefits
Authoritative
A masterpiece contributed by 31 tax experts to share their knowledge, expertise and experience in their areas of specialisation.
Relevant
Providing an in-depth discussion on the subject matters, it includes current and relevant analysis of case law developments which is highly critical towards understanding and interpreting the laws.
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.

Foreword
“This book is timely given the significant changes in the tax landscape over the last few years. Conceived and written by well-respected pioneers of the tax industry, the last two editions were widely held as authoritative in its field by many tax practitioners and a useful reference for the community. I believe this collaborative spirit to share, learn and nurture by all in the tax community augurs well for the continued growth and development of the tax ecosystem in Singapore.”
—Ng Wai Choong, Commissioner of Inland Revenue

 Chapter 1: Introduction to the Singapore Income Tax system
 Chapter 2: Framework of interpretation and analysis of law
 Chapter 3: Tax Residency
 Chapter 4: Source and Remittance Rules 
 Chapter 5: Capital and Revenue Divide – Receipts & Expenditures
 Chapter 6: Heads of Charge and Exemption
 Chapter 7: Personal Income Taxation
 Chapter 8: Withholding Tax and Taxation of Non-Residents
 Chapter 9: Deductions against Income
 Chapter 10: Plant and Machinery and Capital Allowances
 Chapter 11: R&D Deduction and Allowances
 Chapter 12: Treatment of Unabsorbed Allowances and Loss Items
 Chapter 13: Business Structures and Tax
 Chapter 14: Trust, Clubs and Trade Associations
 Chapter 15: Tax Treaties and Interpretation
 Chapter 16: The Arms-Length Principle and Transfer Pricing
 Chapter 17: Disputes Resolution and Mutual Agreement Procedures
 Chapter 18: Exchange of Information and International Tax Agreements
 Chapter 19: Tax Administration and Compliance
 Chapter 20: Tax Planning and Avoidance

Tang Siau Yan

Tang Siau Yan is a Partner at Allen & Gledhill LLP's Tax Practice Group. He specializes in tax dispute resolution. Covering all aspects of Singapore taxation, his expertise lies in cross-border tax structures, tax litigation, tax compliance and regulatory matters. Amongst others, Siau Yan regularly assists clients in negotiating and resolving tax disputes with the Inland Revenue Authority of Singapore. Siau Yan graduated from The London School of Economics and Political Science with an LLB (Hons) degree (First Class) in 1999 and obtained an LLM from Cambridge University in 2000. After graduation, he joined the Inland Revenue Authority of Singapore and was the Deputy Director of the Legislation branch when he left in 2007. He is also a non-practising member of the Institute of Certified Public Accountants of Singapore.

Darren Koh

Vice-Dean of the School of Law and the Head of Programme – Master of Taxation. His tax career started in PricewaterhouseCoopers in London and KPMG in Hong Kong, and then, in industry with Procter & Gamble. He left Procter & Gamble as Associate Director for the ASEAN/ Australasia/India region to pursue a career in academia. He obtained his Master of Laws (awarded with Merit) from the University of London, and joined the School of Business of SIM University (now the Singapore University of Social Sciences) as Head of Area – Taxation and Business Law.

Poh Eng Hin

Assoc Prof Poh Eng Hin teaches tax-related modules at both undergraduate and post-graduate levels at the Nanyang Business School, Nanyang Technological University. He has a Bachelor in Accountancy from NTU and a Masters in Taxation and Public Finance from the University of Bath. He is also an Accredited Tax Adviser (Income Tax). Eng Hin had been the Examiner for taxation papers of the Chartered Institute of Management Accountants, the Association of Chartered Certified Accountants, and the Singapore Accountancy Commission.

你可能需要


The Hong Kong Company Secretary's Handbook: Practice and Procedure (11th Edition): List Price: ￥497.55

￥482.62 Save ￥14.93 (3%)


Hong Kong Tax & Accounting Practical Toolkit (Basic Package): ￥3,161.07


Hong Kong Company Secretary Checklist, 2nd Edition: List Price: ￥1,283.40

￥1,244.90 Save ￥38.50 (3%)


Law of Companies in Hong Kong, 4th Edition (Hardcopy + e-Book): List Price: ￥3,255.00

￥3,157.35 Save ￥97.65 (3%)


Butterworths Hong Kong Discrimination Law Handbook, 4th Edition: List Price: ￥1,395.00

￥1,353.15 Save ￥41.85 (3%)


Sentencing in Hong Kong, 11th Edition: List Price: ￥3,329.40

￥3,229.52 Save ￥99.88 (3%)


Butterworths Hong Kong Company Law (Winding-Up and Miscellaneous Provisions) Handbook, 6th Edition: List Price: ￥2,120.40

￥2,056.79 Save ￥63.61 (3%)


Butterworths Hong Kong Company Law Handbook, 26th Edition: List Price: ￥4,092.00

￥3,969.24 Save ￥122.76 (3%)


Cross-Border Crime in Hong Kong: Extradition, Mutual Assistance & Financial Sanctions, 3rd Edition: List Price: ￥1,934.40

￥1,876.37 Save ￥58.03 (3%)


Clough & Clough on Personal Injuries: List Price: ￥1,395.00

￥1,353.15 Save ￥41.85 (3%)


Hong Kong Personal Insolvency Manual, 3rd Edition: List Price: ￥1,860.00

￥1,804.20 Save ￥55.80 (3%)


Butterworths Hong Kong Conveyancing and Property Law Handbook, 6th Edition: List Price: ￥1,674.00

￥1,623.78 Save ￥50.22 (3%)


A Practical Guide to Resolving Shareholder Disputes, 2nd Edition: List Price: ￥1,674.00

￥1,623.78 Save ￥50.22 (3%)


Tort Law in Hong Kong, 5th Edition (Hardcopy + ebook): List Price: ￥2,325.00

￥2,255.25 Save ￥69.75 (3%)


Company Law in Hong Kong: Practice and Procedure 2023 (Hardcopy + e-Book): List Price: ￥2,974.14

￥2,884.92 Save ￥89.22 (3%)


Company Law in Hong Kong: Insolvency 2023 (Hardcopy + e-Book): List Price: ￥2,643.99

￥2,564.67 Save ￥79.32 (3%)


Hong Kong Company Law, 15th Edition: List Price: ￥457.56

￥443.83 Save ￥13.73 (3%)


Private Equity in Hong Kong and China, 4th Edition: List Price: ￥1,860.00

￥1,804.20 Save ￥55.80 (3%)


Hong Kong Family Court Practice, 4th Edition: List Price: ￥2,511.00

￥2,435.67 Save ￥75.33 (3%)


Brooke's Notary Hong Kong, 3rd Edition: List Price: ￥1,581.00

￥1,533.57 Save ￥47.43 (3%)

“

Ordering from Professional Bookshop is fantastic, quick delivery great products, great customer service Siti L.
This is a great bookstore and have had no problems with them and all my orders have come on time and in good condition. Yang X.
Everything is perfect. Fast delivery. I highly recommend this website to all my friends and colleagues. Thanks Hoi Man L.
So thankful I am receiving all my books, thank you to all for a great service and excellent products Clinton K.
Professional Bookshop is amazing! I've been a loyal customer for over 5 years. Returns are easy to request, book or delivery complaints are taken seriously and the customer service team is friendly and patient. Mick D.
I wanted to informed you that the customer service is excellent. They were so polite and nice. I would continue to buy books from Professional Bookshop. Jingsong C.
Fast and quick service. Easy transaction method, arrived sooner than expected. Excellent packaging and the books received are in perfect condition! Thank you very much! I love the book and its quality. Saori B.
I can order any accounting books from worldwide from Professional Bookshop. Love this website and save my time to search from internet. Lingxiao R.
It is just so easy to find what you are always looking for and sometimes you can even find it up to 80% off what you would in the normal store. Graeme R.
I love shopping on Professional Bookshop! They have a wide range of accounting book with competent prices. Free shipping in Hong Kong is also really handy! Fergus Y.
Professional Bookshop is a great bookstore, I must say. Buying books in Professional Bookshop is so easy, great and reliable. It is highly recommendable. Deborah D.
A great site to shop accounting books and everything and with discountable prices. It’s my first choice whenever i want to shop something. Most trusted site. Zeng Z.
I found the books I needed and at a very low price. I am very happy and will definitely use it in the future Brian W.
I have been using Professional Bookshop for a while now. I am very impressed with customer service and delivery. When I need to have a return it is done very diligently. Olivia L.
Professional Bookshop is my default go to for finding the best prices and reading details of law books before buying. Detailed book description is very helpful. Tracy W.
I've been using Professional Bookshop since 2011 and they actually great, I always received great service and my book arrives on time. Lisa C.

所有书籍

The Law and Practice of Singapore Income Tax, 3rd Edition

Free delivery Hong Kong?

详细

Tang Siau Yan

Darren Koh

Poh Eng Hin

你可能需要

What Our Customers Say?

所有书籍

The Law and Practice of Singapore Income Tax, 3rd Edition

Free delivery Hong Kong?

详细

Tang Siau Yan

Darren Koh

Poh Eng Hin

你可能需要

What Our Customers Say?

video title