Social and Behavioral Sciences Commons^™

Taxing "All Other Income" In Singapore And Malaysia, Vincent Ooi

Research Collection Yong Pung How School Of Law

Section 10(1)(g) of the Singapore Income Tax Act is a ‘sweeping-up’ provision which catches all income not falling under sections 10(1)(a)–(f). More than 50 years after its introduction, the application of section 10(1)(g) is still unclear despite the test laid out in IB v CIT. This article notes that the current jurisprudence is limited to cases involving gains or profits from the disposal of assets. It argues that the reliance on the Australian Myer Emporium test in IB v CIT was misplaced and that the section 10(1)(g) test should not have a sole focus on intention. Rather, it proposes a …

Berita Summer 2019, Dominik M. Müller

Berita

Letter from the Chair ... 2

Announcement ... 3

Prizes: John A. Lent Prize 2019 Commendation & Ronald Provencher Grant ... 3–4

Panel Reports: AAS Annual Conference 2019 (Denver, CO) ... 5–12

Article: “To Harmonize or Not Harmonize? Shariah Criminal Law in Malaysia” (Kerstin Steiner) ... 12–14

Article: “Reflections from the Field: On a Quest to Save the Poor: a Day in a “Zakat Camp” (Tímea Gréta Biró) ... 14–17

Article: “A Contemporary Ghost Story: The Tale of the Pontianak” (Rosalia N. Engchuan) ... 17–19

Book Review: Through Turbulent Terrain: Trade of the Straits Port of Penang (Loh, Wei Leng …

At The Hands Of Fate: The Political Economy Of Islamic Insurance In Indonesia, Malaysia, And Pakistan, C. 1980 To The Present, Muhammad S. Rahman

Graduate Program in International Studies Theses & Dissertations

Why have Islamic insurance systems developed well in some countries, but not in others? Malaysia is considered as Islamic insurance elite due to its relatively large number of operators it houses as well as the sustained growth of Islamic insurance sales within the country, while Indonesia and Pakistan are still in early stages of development. Analyzing the political and social history of Islamization of insurance systems in these three Muslim majority countries in Asia since 1980s, this dissertation demonstrates the development gap between these countries on Islamic insurance results from; firstly, complex bargains made between various groups within each country …