Taxation of Employment Benefits

Posted: 3 Feb 2005

See all articles by Liu Hern Kuan

Liu Hern Kuan

Inland Revenue Authority of Singapore

Abstract

... Taxation of employment perks involves the identification of a benefit as emanating from employment and placing a value on that benefit for tax purposes. This article raises and discusses generally some unresolved issues which arises in determining the taxability of employment 'perks' (hereinafter referred to in this article as employment benefits or fringe benefits) in Singapore. ...

Keywords: Tax law, taxation of employment benefits, employment law, labor law, Singapore

JEL Classification: K31, K34

Suggested Citation

Hern Kuan, Liu, Taxation of Employment Benefits. Available at SSRN: https://ssrn.com/abstract=659764

Liu Hern Kuan (Contact Author)

Inland Revenue Authority of Singapore ( email )

55 Newton Road
Revenue House
Singapore, 307987
Singapore
+65 6351 2030 (Phone)
+65 6351 2077 (Fax)

HOME PAGE: http://www.iras.gov.sg

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