Taxation of shipping income : a comparative study between Singapore and Malaysia tax treaties.
Chua, Francine Sze Chin.
Lee, Wyoen Yin.
Wee, Meng Choo.
Date of Issue2003
College of Business (Nanyang Business School)
This project is a comparative study of the article in Double Taxation Treaties between Singapore and Malaysia that corresponds to Article 8 of the OECD Model Convention. It seeks to shed light on some of the implications arising from taxation of shipping income.
Final Year Project (FYP)
Nanyang Technological University