Tax treatment of e-commerce income : characterisation issues

The objective of this study is to compare the characterization of electronic commerce income, for tax purposes, in Singapore with that in other countries so as to highlight any inadequacies in the Singapore tax system. Taking into account the fast pace of technological development, it is important t...

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Bibliographic Details
Main Authors: Li, Miaosheng, Lim, Miaoying, Yap, Hui Li
Other Authors: Tan, How Teck
Format: Final Year Project
Published: 2008
Subjects:
Online Access:http://hdl.handle.net/10356/9498
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Institution: Nanyang Technological University

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