Singapore group relief : extent of utilization and effectiveness of implementation.

• Main Authors: Lin, Vivien Huiling., Lin, Ting., Seet, Joanna Ai Ling.
• Other Authors: Tan, Clement Kai Guan
• Format: Final Year Project
• Published: 2008
• Subjects: DRNTU::Business::Accounting
• Online Access: http://hdl.handle.net/10356/9240
• Institution: Nanyang Technological University

Group relief was implemented in Singapore with effect from Year of Assessment 2003. This study seeks to establish the extent of utilization of group companies in Singapore. In addition, the effectiveness of implementation of the new tax law was also explored, specifically by establishing the level o...