International Tax

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

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