Tax and Accounting

AREA: ASIA

Bound Book

Price 9,000yen (9,450yen included tax)

Pub. March 2011

ISBN 9789814248525

The Singapore Tax Workbook 2011/12 is the 14th edition of an established publication in the Singapore tax arena. It is the ideal reference for students preparing for university, professional and polytechnic tax examinations.

This latest edition of our best-selling Tax Workbook includes all the relevant legislative and administrative changes since the previous edition, including the intervening amendments to the Income Tax Act and administrative developments up to 18 Feb 2011. Also included is a summary of the pertinent measures announced in the 2011 Budget Speech.

Features & Benefits

• Summary checklists at the beginning of each chapter to highlight key tax principles
• Law references at the end of each paragraph to encourage follow-up research
• Examples of tax computations to illustrate the practical workings of the law and reinforce understanding
• Revision questions with suggested solutions for practice
• Case table, interpretation and practice notes finding list, section finding list and topical index to facilitate location of topics 
• Explanations and illustrations of the Singapore tax system
• Simple and concise coverage of the Income Tax Act, the Economic Expansion Incentives (Relief from Income Tax) Act,  and the Good and Services Tax Act

Contents Includes

Contents Includes :

• Basic Tax Concepts
• Tax Administration
• Income and Deemed Income
• Deductions
• Capital Allowances
• Unincorporated Businesses
• Personal Reliefs and Tax Rebates
• Taxation of Employees
• Taxation of Business
• Taxation of Overseas Income
• Taxation of Non-residents
• Outward and Inward Investments
• Corporate Restructuring, Mergers and Liquidation
• Taxation of Specialised Businesses
• Investment Incentives
• Trusts, Settlements, Estates and Estate Duty
• Tax Avoidance and Tax Evasion
• Personal Finance
• Goods and Services Tax

Key changes from the previous edition include:
• Income Tax (Amendment) Act 2010
• Goods and Services Tax (Amendment) Act 2010
• Economic Expansion Incentives (Relief from Income Tax) (Amendment) Act 2010
• New treaties signed in 2010
• New or revised IRAS circulars issued in 2010
• Budget announcement 2011