Adapting taxation for the digital Economy in Singapore

• المؤلف الرئيسي: OOI, Vincent
• التنسيق: text
• اللغة: English
• منشور في: Institutional Knowledge at Singapore Management University 2021
• الموضوعات: Taxation Law; Digital Taxation; Singapore; Law and Economics; Taxation-State and Local
• الوصول للمادة أونلاين: https://ink.library.smu.edu.sg/sol_research/3296; https://ink.library.smu.edu.sg/cgi/viewcontent.cgi?article=5254&context=sol_research

The advent of the digital economy has had profound implications for taxation. Tax systems have been forced to adapt as they become increasingly unsuited for the realities of modern commerce. While Singapore has largely followed international developments, particularly in the area of international ta...