Singapore: E-Commerce Taxation in Singapore
Document Type
Book Section
Publication Date
4-2009
ISBN
978-0-19-536721-8
Abstract
Singapore's user-friendly tax system, competitive tax rates, and source-based domestic taxation make it a preferred international business center and, in particular, an ideal home for e-commerce businesses. In addition to an income tax, Singapore levies a goods and services tax (GST), stamp duty, estate duty, lottery and other gambling-related duties, and other taxes. Singapore's tax law does not include particular provisions governing the taxation of e-commerce transactions. Generally, e-commerce transactions are taxed under the same law as traditional transactions. However, the Internal Revenue Authority of Singapore (IRAS) has released two publications that provide guidance on the treatment of e-commerce under the GST and income.
First Page
87
Last Page
100
Num Pages
14
Publisher
Oxford University Press
Place
New York, NY
Editor
Ana D. Penn & Martha L. Arias
Book Title
Global E-Business Law & Taxation
Recommended Citation
William Byrnes & Christopher M. Sove,
Singapore: E-Commerce Taxation in Singapore,
in
Global E-Business Law & Taxation
87
(Ana D. Penn & Martha L. Arias eds., 2009).
Available at:
https://scholarship.law.tamu.edu/facscholar/1104