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Singapore Master Tax Guide 2020/21 (39th Edition)
AuthorTan How Teck and Jimmy Oei
PublisherWolters Kluwer
SynopsisThe annual Singapore Master Tax Guide Handbook has been a key reference for the Singapore Tax and Accounting Community in the last four decades. With its clear explanations, worked examples and useful tables, readers can confidently and quickly navigate all areas of tax concepts and applications. Essential for all accountants, tax lawyers, financial advisors and students.

Key Features

Now in its 39th edition, the Singapore Master Tax Guide Handbook 2020/21 remains the authoritative guide for all professionals and students preparing for university, professional and polytechnic tax examinations.

The key changes for this edition cover the following:
Income Tax (Amendment) Act 2019
Goods and Services Tax (Amendment) Act 2019
Variable Capital Companies (Miscellaneous Amendments) Act 2019
New treaties signed in 2019
New or revised IRAS circulars issued in 2019
Selected tax judgments passed in 2019
Budget Announcement 2020

Practitioners who need a quick reference to Singapore tax will also find this annual publication extremely useful.

The law in the Handbook stands at 18 February 2020.

Topic Covered
Introduction to Singapore Income Taxation
Basic Tax Concepts
The Charging Section
Income from Trade, Business, Profession or Vocation
Employment Income and Pensions
Other Sources of Income
Capital Allowances
Taxation of Businesses
Distribution of Corporate Profits
Taxation of Resident Individuals
Taxation of Non-Residents
Relief from Double Taxation
Clubs and Associations
Estates, Trusts and Settlements
Income Tax Administration
Incentives under the Income Tax Act
Economic Expansion Incentives
Tax Avoidance and Evasion
Goods and Services Tax
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