Taxation of Employment Benefits
Posted: 3 Feb 2005
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: Suggested Citation
Hern Kuan, Liu, Taxation of Employment Benefits. Available at SSRN: https://ssrn.com/abstract=659764
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