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Splitting Specified Foreign Sourced Income Between Tax Exempt And Taxable Portions: An Optimal Solution (Part 3 Of 3), Teng Aun Khoo, Clement Kai Guan Tan
Splitting Specified Foreign Sourced Income Between Tax Exempt And Taxable Portions: An Optimal Solution (Part 3 Of 3), Teng Aun Khoo, Clement Kai Guan Tan
Research Collection School Of Accountancy
No abstract provided.
Isca Pre-Budget Roundtable 2015: Pace Of Restructuring, Sze Yee Chan, Clarence Goh, Perrine Oh
Isca Pre-Budget Roundtable 2015: Pace Of Restructuring, Sze Yee Chan, Clarence Goh, Perrine Oh
Research Collection School Of Accountancy
Held for the sixth consecutive year on 13 January 2015, the ISCA Pre-Budget Roundtable 2015 served as an invaluable platform for gathering the views and insights of business leaders on both Budget 2014 and the upcoming Budget 2015. As Singapore celebrates SG50 this year, it is an opportune time not only to reflect upon our past achievements but also to look forward to the future with confidence.
Foreign Source Income Tax Exemption And Pooling System: Which Works Better? (Part 2 Of 3), Clement Kai Guan Tan, Teng Aun Khoo
Foreign Source Income Tax Exemption And Pooling System: Which Works Better? (Part 2 Of 3), Clement Kai Guan Tan, Teng Aun Khoo
Research Collection School Of Accountancy
When is it better to claim Foreign Source Income under the Pooling System rather than on the Foreign Source Income Exemption
Foreign Tax Credit Pooling System: Is It Always Better? (Part 1 Of 3), Teng Aun Khoo, Clement Kai Guan Tan
Foreign Tax Credit Pooling System: Is It Always Better? (Part 1 Of 3), Teng Aun Khoo, Clement Kai Guan Tan
Research Collection School Of Accountancy
Presently, there are two systems under which the FTC can be granted subject to satisfying certain conditions 1. FTC source-by-source and country-by-country system (SCS), and 2. FTC pooling system (PS) Under the SCS of computing the FTC, the excess of FTP over the STP on one type of FI (say dividend income) from a foreign country cannot be used to setoff against the excess of STP over the FTP on any other FI. Under the PS, any excess of Foreign Tax Paid (FTP) over the Singapore Tax Payable (STP) on one type of Foreign Income from a foreign country can …