Proposed reforms to Singapore Goods and Services Taxation in the digital economy

• Main Authors: LIU, Hern Kuan, OOI, Vincent
• 格式: text
• 語言: English
• 出版: Institutional Knowledge at Singapore Management University 2019
• 主題: Tax Law; Taxation; Goods and Services Tax; GST
• 在線閱讀: https://ink.library.smu.edu.sg/sol_research/2889; https://ink.library.smu.edu.sg/context/sol_research/article/4847/viewcontent/2019__Proposed_Reforms_to_Singapore_s_Goods_and_Services_Tax_for_the_Digital_Age.pdf

With the rapid development of the digital economy and the increasing importance of GST as a source of tax revenue, the Singapore Government has proposed several reforms to tighten the collection of tax revenue and tap its tax base more efficiently. The reforms focus on activating the currently dorma...