Tax and Accounting

AREA: ASIA

Bound Book

Price 14,800yen (15,540yen included tax)

Pub. March 2011

ISBN 9789814248518

Membership Benefit: 20% discount applied

The annual Singapore Master Tax Guide Handbook has been a key reference for tax students in the last two decades. With its clear explanations, worked examples and useful tables, students will have a quicker understanding of tax concepts.

Now in its 29th edition, Singapore Master Tax Guide Handbook 2010/11 remains the authoritative guide for students preparing for university, professional and polytechnic tax examinations. In particular, this edition includes:

• the latest commentary and examples based on the Income Tax (Amendment) Act 2009 and the Goods and Services Tax (Amendment) Act 2009; and
• the 2010 Budget proposals.

 

Features & Benefits

• 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
• All tax changes made since the publication of the previous edition including changes effected by the Budget are featured in this edition
• Explanations and worked examples of the Singapore tax system
• User friendly format helps readers find the answers to their tax questions
• Extensive cross-referencing, index, finding lists to aid in research
• Content, rates and tables are completely up-to-date

Contents Includes

Contents Includes :

• 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
• Deductions
• Capital Allowances
• Taxation of Businesses
• Distribution of Corporate Profits
• Partnerships
• 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

Key changes from the previous edition include:  
• Income Tax (Amendment) Act 2010
• Income Tax (Amendment) (Exchange of Information) Act 2010
• New treaties signed in 2010
• New or revised IRAS circulars issued in 2010
• Budget announcement 2011

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