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

• Main Authors: Chua, Francine Sze Chin., Lee, Wyoen Yin., Wee, Meng Choo.
• 其他作者: Tan, How Teck
• 格式: Final Year Project
• 出版: 2008
• 主題: DRNTU::Business::Accounting::Tax
• 在線閱讀: 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.