Tax treatment of e-commerce income : characterisation issues

The objective of this study is to compare the characterization of electronic commerce income, for tax purposes, in Singapore with that in other countries so as to highlight any inadequacies in the Singapore tax system. Taking into account the fast pace of technological development, it is important t...

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Bibliographic Details
Main Authors: Li, Miaosheng, Lim, Miaoying, Yap, Hui Li
Other Authors: Tan, How Teck
Format: Final Year Project (FYP)
Published: 2008
Subjects:
Online Access:http://hdl.handle.net/10356/9498
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author Li, Miaosheng
Lim, Miaoying
Yap, Hui Li
author2 Tan, How Teck
author_facet Tan, How Teck
Li, Miaosheng
Lim, Miaoying
Yap, Hui Li
author_sort Li, Miaosheng
collection NTU
description The objective of this study is to compare the characterization of electronic commerce income, for tax purposes, in Singapore with that in other countries so as to highlight any inadequacies in the Singapore tax system. Taking into account the fast pace of technological development, it is important that the tax law be continuously reviewed and updated to ensure that existing tax principles are adhered to.
first_indexed 2024-10-01T04:37:19Z
format Final Year Project (FYP)
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institution Nanyang Technological University
last_indexed 2024-10-01T04:37:19Z
publishDate 2008
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spelling ntu-10356/94982023-05-19T06:09:00Z Tax treatment of e-commerce income : characterisation issues Li, Miaosheng Lim, Miaoying Yap, Hui Li Tan, How Teck Nanyang Business School DRNTU::Business::Accounting::Tax The objective of this study is to compare the characterization of electronic commerce income, for tax purposes, in Singapore with that in other countries so as to highlight any inadequacies in the Singapore tax system. Taking into account the fast pace of technological development, it is important that the tax law be continuously reviewed and updated to ensure that existing tax principles are adhered to. 2008-09-24T07:33:01Z 2008-09-24T07:33:01Z 2004 2004 Final Year Project (FYP) http://hdl.handle.net/10356/9498 Nanyang Technological University application/pdf
spellingShingle DRNTU::Business::Accounting::Tax
Li, Miaosheng
Lim, Miaoying
Yap, Hui Li
Tax treatment of e-commerce income : characterisation issues
title Tax treatment of e-commerce income : characterisation issues
title_full Tax treatment of e-commerce income : characterisation issues
title_fullStr Tax treatment of e-commerce income : characterisation issues
title_full_unstemmed Tax treatment of e-commerce income : characterisation issues
title_short Tax treatment of e-commerce income : characterisation issues
title_sort tax treatment of e commerce income characterisation issues
topic DRNTU::Business::Accounting::Tax
url http://hdl.handle.net/10356/9498
work_keys_str_mv AT limiaosheng taxtreatmentofecommerceincomecharacterisationissues
AT limmiaoying taxtreatmentofecommerceincomecharacterisationissues
AT yaphuili taxtreatmentofecommerceincomecharacterisationissues