Country | |
Publisher | |
ISBN | 9789814608602 |
Format | PaperBack |
Language | English |
Year of Publication | 2015 |
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This work is a section by section commentary of the Income Tax Act (Cap 134) and the Economic Expansion Incentives (Relief from Income Tax) Act (Cap86). It is intended to be a practitioner's guide and pulls together for convenient reference information from various sources, including subsidiary legislation, court judgments, board of review decisions, IRAS circulars, MAS circulars, and ICPAS guidelines, that may be relevant to the interpretation and application of provisions of the Income Tax Act and the Economic Expansion Incentive (Relief from Income Tax) Act as of end of February 2015, including changes proposed in Budget 2015.