Adapting taxation for the digital Economy in Singapore

• Main Author: OOI, Vincent
• Format: text
• Language: English
• Published: Institutional Knowledge at Singapore Management University 2021
• Subjects: Taxation Law; Digital Taxation; Singapore; Law and Economics; Taxation-State and Local
• Online Access: https://ink.library.smu.edu.sg/sol_research/3296; https://ink.library.smu.edu.sg/cgi/viewcontent.cgi?article=5254&context=sol_research
• Institution: Singapore Management University

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...