Tax law

• Main Author: OOI, Vincent
• Format: text
• Language: English
• Published: Institutional Knowledge at Singapore Management University 2021
• Subjects: Taxation Law; Digital Taxation; Singapore; Asian Studies; Taxation; Taxation-State and Local
• Online Access: https://ink.library.smu.edu.sg/sol_research/3677; https://search.library.smu.edu.sg/discovery/fulldisplay?docid=alma99511247302601&context=L&vid=65SMU_INST:SMU_NUI&lang=en&search_scope=Everything&adaptor=Local%20Search%20Engine&tab=Everything&query=any,contains,Law%20and%20technology%20in%20Singapore&offset=0
• Institution: Singapore Management University

This chapter is divided into three main parts: 1) international tax law, 2) domestic tax law, and 3) tax and regulation. The first part deals with the international tax system and the way it has been affected by technology. This part will focus on income tax. Existing rules of nexus, characterisatio...