Tax treatment of e-commerce income : characterisation issues

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

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...