The second volume to further discuss on revenue and taxation in Singapore, this volume provides a wealth of information on income tax, which will enrich the reader’s mind. For an in-depth look into Singapore’s income tax, this fourteen-chaptered volume will be a beacon for those in the legal field, ranging from taxation of income, gain and profits from any trades or business, business entities, reliefs, taxation of non-residents as well as tax-compliance and appeals. A must have for your legal library.
Halsbury’s Laws of Singapore (Vol 16(2): Revenue and Taxation- Income Tax), (2020) (LexisNexis)
1. Introduction
2. Taxation of Income
3. Gains or Profits from any Trade or Business
4. Business Entities
5. Gains or Profits from Employment
6. Other Types of Income
7. Deductions Against Income
8. Capital Allowances
9. Reliefs
10. Personal Reliefs
11. Incentives: Financial Services
12. Corporate Distributions
13. Taxation of Non-Residents
14. Tax Compliance and Appeals
Contributors for the 2020 Reissue: Liu Hern Kuan and Vincent Ooi
The book is available at the LexisNexis Online Store.