Principles of Singapore Income Tax
Author: Tian Soon Mok
Publisher:
Published: 1987
Total Pages: 206
ISBN-13: 9789971641511
DOWNLOAD EBOOK →Author: Tian Soon Mok
Publisher:
Published: 1987
Total Pages: 206
ISBN-13: 9789971641511
DOWNLOAD EBOOK →Author: Tian Soon Mok
Publisher:
Published: 1985
Total Pages: 188
ISBN-13: 9789971640781
DOWNLOAD EBOOK →Author: Cher Hui Lim
Publisher:
Published: 2022
Total Pages: 835
ISBN-13: 9789814838238
DOWNLOAD EBOOK →"The essential guide to income tax in Singapore, 2nd edition has been updated to provide narrative explanations of key principles of the Singapore income tax regime. Through strategically designed aids such as annotation tables and charts, it also introduces readers to the "machinery" of income taxation, specifically the Singapore Income Tax Act."--Back cover.
Author: Dr Ernest Kan
Publisher: CCH Asia Pte Ltd
Published: 2013-06-24
Total Pages: 469
ISBN-13: 9814359912
DOWNLOAD EBOOK →Author: Pok Soy Yoong
Publisher:
Published: 2013
Total Pages: 0
ISBN-13: 9789814753425
DOWNLOAD EBOOK →Author: Peter Dietsch
Publisher: Oxford University Press
Published: 2015-07-01
Total Pages: 279
ISBN-13: 0190251522
DOWNLOAD EBOOK →Rich people stash away trillions of dollars in tax havens like Switzerland, the Cayman Islands, or Singapore. Multinational corporations shift their profits to low-tax jurisdictions like Ireland or Panama to avoid paying tax. Recent stories in the media about Apple, Google, Starbucks, and Fiat are just the tip of the iceberg. There is hardly any multinational today that respects not just the letter but also the spirit of tax laws. All this becomes possible due to tax competition, with countries strategically designing fiscal policy to attract capital from abroad. The loopholes in national tax regimes that tax competition generates and exploits draw into question political economic life as we presently know it. They undermine the fiscal autonomy of political communities and contribute to rising inequalities in income and wealth. Building on a careful analysis of the ethical challenges raised by a world of tax competition, this book puts forward a normative and institutional framework to regulate the practice. In short, individuals and corporations should pay tax in the jurisdictions of which they are members, where this membership can come in degrees. Moreover, the strategic tax setting of states should be limited in important ways. An International Tax Organisation (ITO) should be created to enforce the principles of tax justice. The author defends this call for reform against two important objections. First, Dietsch refutes the suggestion that regulating tax competition is inefficient. Second, he argues that regulation of this sort, rather than representing a constraint on national sovereignty, in fact turns out to be a requirement of sovereignty in a global economy. The book closes with a series of reflections on the obligations that the beneficiaries of tax competition have towards the losers both prior to any institutional reform as well as in its aftermath.
Author: Kevin Holmes
Publisher: IBFD
Published: 2007
Total Pages: 433
ISBN-13: 9087220235
DOWNLOAD EBOOK →Explains the concepts that underlie international tax law and double tax treaties and provides an insight into how international tax policy, law and practice operate to ultimately impose tax on international business and investment.