Ms. Ken Loon Ong is a Director at Drew & Napier LLC and heads its Tax & Private Client Services team. She advises on tax aspects of corporate transactions across various business sectors and has an active disputes practice, representing clients before the tax tribunals and Singapore courts. She also works with private clients on tax, succession and private wealth management issues. She is recommended as a Leading Individual in tax practice by Legal 500 Asia Pacific and as a leading lawyer by International Tax Review's Tax Controversy Leaders 2016, and by Chambers Asia-Pacific.
LL.B., National University of Singapore (2001) honors
Bloomberg Tax Management Portfolios
DescriptionThe 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 ContentsI. 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