Taxation of shipping income : a comparative study between Singapore and Malaysia tax treaties.

• المؤلفون الرئيسيون: Chua, Francine Sze Chin., Lee, Wyoen Yin., Wee, Meng Choo.
• مؤلفون آخرون: Tan, How Teck
• التنسيق: Final Year Project
• منشور في: 2008
• الموضوعات: DRNTU::Business::Accounting::Tax
• الوصول للمادة أونلاين: http://hdl.handle.net/10356/9021

This project is a comparative study of the article in Double Taxation Treaties between Singapore and Malaysia that corresponds to Article 8 of the OECD Model Convention. It seeks to shed light on some of the implications arising from taxation of shipping income.