by admin | Oct 18, 2017 | Income Tax, Tech News
IRAS has published an e-Tax Guide — Avoidance of Double Taxation Agreements (DTAs) on 11 October 2017, a guidance on the interpretation and application of Singapore’s DTAs. As Singapore is not a member of OECD, although the OECD Model Tax Convention and the UN Model...
by admin | Oct 17, 2017 | Accounting, Tech News
The International Accounting Standards Board (IASB) has issued an amendments to IFRS 9 Financial Instruments and to IAS 28 Investments in Associates and Joint Ventures to aid implementation on 12 October 2017. The amendments to the IFRS 9 Financial instruments, allow...
by admin | Oct 13, 2017 | Accounting, Tech News
The International Accounting Standards Board (IASB) has issued narrow-scope amendments Prepayment Features with Negative Compensation (Amendments to IFRS 9) and to Long-term Interests in Associates and Joint Ventures (Amendments to IAS 28) to aid implementation. The...
by admin | Oct 13, 2017 | Income Tax, Tech News
The Inland Revenue Authority of Singapore (IRAS) has published an e-Tax Guide, Income Tax: Avoidance of Double Taxation Agreements (DTAs) that provides taxpayers with guidance on: The interpretation and application of Singapore’s DTAs, and The mutual agreement...
by admin | Oct 11, 2017 | Accounting, Tech News
The International Financial Reporting Standard (IFRS) has announced it is expected to the following documents on 12 October 2017: Prepayment Features with Negative Compensation (Amendments to IFRS 9); Long-term Interests in Associates and Joint Ventures (Amendments to...
by admin | Oct 11, 2017 | Income Tax, Tech News
The Inland Revenue Authority of Singapore (IRAS) has clarified where the Singapore branch of a foreign company ceases to have a place of business or to carry on business in Singapore, it must inform IRAS in writing. Section 377(1) of the Singapore Companies Act...