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Bill to amend Goods and Services Tax Act tabled to extend GST to overseas services

On 1 Oct 2018, the Goods and Services Tax (Amendment) Bill was tabled in Parliament for first reading. 

Tags: Tax

Stamp Duties Act amended from 4 October 2018 to levy stamp duty on electronic records

Other changes include recovering interest from taxpayer who fails to comply with remission conditions; relief from stamp duty for corporate restructuring…

Tags: Tax
Tags: Tax
Tags: Tax

Monetary Authority of Singapore announces tax framework for Variable Capital Companies

This announcement details the manner in which the Resident Fund Scheme of s13R and the Enhanced-Tier Fund Scheme of s13X of the Income Tax Act are to be extended to VCCs.

Tags: FundsTax
Tags: Tax
Tags: Tax

[MYR] Myanmar Withholding Tax abolished to support local businesses

The abolishment of the 2% withholding tax took effect on 1 July 2018.

Tags: Tax
Determine tax avoidance based on taxpayer's intention: Forum

Determine tax avoidance based on taxpayer's intention: Forum

In Comptroller of Income Tax v AQQ (2014), the court ruled that generally, a business arrangement would be considered tax avoidance if its main purpose was to avoid or reduce tax; and it was not carried out for genuine commercial reasons.

Categories: Headlines
Tags: Tax
Tags: Tax
Tags: Tax
Tags: Tax

Tax Implications in relation to ICOs

This article will discuss the nature and characterisation of tokens issued, and the potential application of existing laws to tax assessment of ICO proceeds and GST on issuing entities.

Tags: TaxTMT
Tags: Tax
Tags: Tax
Tags: Tax
Tags: Tax

Stamp Duties (Amendment) Bill introduced in Parliament: Application of Stamp Duties Act to electronic records

The Bill was introduced for first reading in Parliament on 6 Aug 2018, which seeks to apply the Act to an electronic record that wholly or partly effects a transaction or evidences a matter.

Tags: Tax
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