Publication Date: October 2020
Publisher: LexisNexis
AUTHORS: General Editors: Jeremy Phillips QC, Gerald Gouriet QC, Simon Mehigan QC and The Hon-ourable Sir John Saunders Consulting Editors: David Wilson, Gary Grant, Charles Holland, Leo Charalambides, Sarah Clover and David Lucas
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