To pool or not to pool
Under the Singapore’s modified territorial tax system, the foreign sourced income (FSI) received or deemed received in Singapore is subject to tax unless otherwise exempted. To avoid having the same income from being taxed twice, foreign tax credits (FTC) are granted to resident taxpayers for the fo...
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| Main Authors: | , |
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| Format: | text |
| Language: | English |
| Published: |
Institutional Knowledge at Singapore Management University
2013
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| Subjects: | |
| Online Access: | https://ink.library.smu.edu.sg/soa_research/1738 https://ink.library.smu.edu.sg/context/soa_research/article/2765/viewcontent/To_Pool_or_Not_to_pool.pdf |
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| Institution: | Singapore Management University |
| Language: | English |