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

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

  • 作者:
  • 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
¥2,608.64
发货时间:大约 4-5 weeks
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Hong Kong: free delivery (order over HKD 1000)
  • 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.

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