Some tax aspects of the abolition of par value.

• Main Authors: Chiam, Wan Lin., Kheong, Yi Wen., Liew, Meiling.
• Other Authors: Tan, How Teck
• Format: Final Year Project
• Published: 2008
• Subjects: DRNTU::Business::Auditing::Tax
• Online Access: http://hdl.handle.net/10356/10189
• Institution: Nanyang Technological University

This report aims to examine whether certain changes that were introduced by the Singapore’s Income Tax (Amendment) Act 2005 are merely consequential to the abolition of the par value (as intended by the authorities), and whether the abolition of par value affects Singapore’s Avoidance of Double Taxa...