Taxation in Singapore 2013 Edition

This book is intended for candidates taking professional examinations in Singapore taxation, as well as full-time undergraduate students taking Singapore income tax courses in local universities and other tertiary institutions. Lecturers may adopt it as the main text of a one-semester course on basic taxation in Singapore.

It is also suitable for those who have little or no knowledge in Singapore taxation, as it attempts to explain the tax laws in simple language. The depth of coverage is sufficient to enable readers to build a strong foundation in Singapore taxation, including preparation of both corporate and individual tax computations.

About the Author
1. Introduction to Singapore Tax
2. Concept of Income
3. Tax Deductions
4. Capital Allowances
5. Taxation of Companies
6. Taxation of Individuals
7. Taxation of Partnerships
8. Taxation of Non-residents
9. Taxation of Foreign Income
10. Goods and Services Tax

Extracts of Income Tax Act
Part I, Section 2: Interpretation
Part III, Section 10: Charge of income tax
Part IV, Section 13: Exempt income
Part V, Section 14: Deductions allowed
Part V, Section 15: Deductions not allowed
Index