Maximising Tax-Related Cashflows for SMEs

SMU Associate Professor of Accounting Khoo Teng Aun compared the two options available to an SME not in a tax-paying position – cash payout (CP) or the Productivity and Innovation Credit (PIC) deduction/allowance – and concluded that whether the company should claim CP when it is incurring losses wo...

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Bibliographic Details
Main Author: KHOO, Teng Aun
Format: text
Language:English
Published: Institutional Knowledge at Singapore Management University 2012
Subjects:
Online Access:https://ink.library.smu.edu.sg/soa_research/1045
https://ink.library.smu.edu.sg/context/soa_research/article/2044/viewcontent/BT_20120619_1.pdf
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Institution: Singapore Management University
Language: English