People
Ms. Elizabeth Tong is a Director in Drew & Napier LLC. Her key practice areas are in corporate and commercial law, with a specialization in employment law. She regularly advises clients on employment and industrial relations law, including trade union negotiations and strategies, and legal and regulatory compliance matters. Legal 500 Asia Pacific recommends Elizabeth for her work in employment law, and Asia Legal Business lists her as one of the 40 brightest young legal minds in Asia.
Education:
LLB (Hons), National University of Singapore (2006)
Tax Management Portfolios™
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Business Operations in Singapore (Portfolio 7340)
Description
The Detailed Analysis begins with a general introduction to Singapore and its governmental, financial, and economic institutions. This is followed by a discussion of the various forms of doing business in Singapore, and the structure and regulation of foreign trade and investment in Singapore. The statutory and procedural framework of Singaporean income taxation as it applies to corporations and individuals, residents and nonresidents, is analyzed in detail. A guide to the Analysis is provided by the Table of Contents. The Worksheets include statutory provisions governing the incorporation of a business, relevant tax forms, examples of tax computations, and the texts of several tax treaties. A Bibliography is provided as a research aid.Table of Contents
I. Introduction II. Foreign Investment and Incentives III. Forms of Business Organization Under Singapore Law IV. Income Taxation V. Company Taxes VI. Withholding Taxes on Payments to Nonresidents VII. Tax on Individuals VIII. Other Taxes and Dues IX. Exempt Income X. Deeming Provisions XI. Advance Ruling System XII. Tax Treaties