Singapore group relief : extent of utilization and effectiveness of implementation. by Lin, Vivien Huiling., Lin, Ting., Seet, Joanna Ai Ling.

“…In addition, the effectiveness of implementation of the new tax law was also explored, specifically by establishing the level of understanding and significance of the positive impact.…”
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Tax treatment of e-commerce income : characterisation issues by Li, Miaosheng, Lim, Miaoying, Yap, Hui Li

“…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.…”
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Income tax compliance in Singapore. by Kwan Chang Yew

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