Some tax aspects of the abolition of par value.
Chiam, Wan Lin.
Kheong, Yi Wen.
Date of Issue2006
College of Business (Nanyang Business School)
This report aims to examine whether certain changes that were introduced by the Singapore’s Income Tax (Amendment) Act 2005 are merely consequential to the abolition of the par value (as intended by the authorities), and whether the abolition of par value affects Singapore’s Avoidance of Double Taxation Agreements.
Final Year Project (FYP)
Nanyang Technological University