The annual Singapore Master Tax Guide Handbook has been a key reference for the Singapore Tax and Accounting Community in the last four decades. With its clear explanations, worked examples and useful tables, readers can confidently and quickly navigate all areas of tax concepts and applications. Essential for all accountants, tax lawyers, financial advisors and students. Now in its 39th edition, the Singapore Master Tax Guide Handbook 2020/21 remains the authoritative guide for all professionals and students preparing for university, professional and polytechnic tax examinations. The key changes for this edition cover the following: •  Income Tax (Amendment) Act 2019 •  Goods and Services Tax (Amendment) Act 2019 •  Variable Capital Companies (Miscellaneous Amendments) Act 2019 •  New treaties signed in 2019 •  New or revised IRAS circulars issued in 2019 •  Selected tax judgments passed in 2019 •  Budget Announcement 2020 Practitioners who need a quick reference to Singapore tax will also find this annual publication extremely useful.