A most comprehensive and concise reference book on taxation of income for tax professionals. This edition aims to explain the fundamental changes to the tax landscape and updates on the Second Edition with a comprehensive coverage and analysis of case law developments, administrative guides and practical application of the income tax law, tax treaties and international tax agreements.
A masterpiece contributed by 31 tax experts to share their knowledge, expertise and experience in their areas of specialisation.
Providing an in-depth discussion on the subject matters, it includes current and relevant analysis of case law developments which is highly critical towards understanding and interpreting the laws.
Structured with the tax practitioner in mind, this book features current and pressing issues faced by tax practitioners and is designed to assist readers with addressing the myriad of challenges they have to deal with.
“This book is timely given the significant changes in the tax landscape over the last few years. Conceived and written by well-respected pioneers of the tax industry, the last two editions were widely held as authoritative in its field by many tax practitioners and a useful reference for the community. I believe this collaborative spirit to share, learn and nurture by all in the tax community augurs well for the continued growth and development of the tax ecosystem in Singapore.”
—Ng Wai Choong, Commissioner of Inland Revenue