Tax treatment of e-commerce income : characterisation issues
Yap, Hui Li
Date of Issue2004
College of Business (Nanyang Business School)
The objective of this study is to compare the characterization of electronic commerce income, for tax purposes, in Singapore with that in other countries so as to highlight any inadequacies in the Singapore tax system. Taking into account the fast pace of technological development, it is important that the tax law be continuously reviewed and updated to ensure that existing tax principles are adhered to.
Final Year Project (FYP)
Nanyang Technological University