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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2012
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sg-smu-ink.soa_research-20442018-07-19T05:30:53Z Maximising Tax-Related Cashflows for SMEs KHOO, Teng Aun 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 would depend on, among other considerations, its expected profitability in future years. 2012-06-01T07:00:00Z text application/pdf 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 http://creativecommons.org/licenses/by-nc-nd/4.0/ Research Collection School Of Accountancy eng Institutional Knowledge at Singapore Management University Accounting |
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Accounting KHOO, Teng Aun Maximising Tax-Related Cashflows for SMEs |
| description |
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 would depend on, among other considerations, its expected profitability in future years. |
| format |
text |
| author |
KHOO, Teng Aun |
| author_facet |
KHOO, Teng Aun |
| author_sort |
KHOO, Teng Aun |
| title |
Maximising Tax-Related Cashflows for SMEs |
| title_short |
Maximising Tax-Related Cashflows for SMEs |
| title_full |
Maximising Tax-Related Cashflows for SMEs |
| title_fullStr |
Maximising Tax-Related Cashflows for SMEs |
| title_full_unstemmed |
Maximising Tax-Related Cashflows for SMEs |
| title_sort |
maximising tax-related cashflows for smes |
| publisher |
Institutional Knowledge at Singapore Management University |
| publishDate |
2012 |
| url |
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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