Foreign Sourced Income - The Received Basis of Income Taxation

23 Pages Posted: 26 Feb 2007

See all articles by Liu Hern Kuan

Liu Hern Kuan

Inland Revenue Authority of Singapore

Abstract

Unlike many countries, Singapore residents are taxed on a territorial (as opposed to a world-wide or global) basis. Income is taxed when it accrues in, or is derived from or is received in Singapore. There is much uncertainty over how income will be received for tax purposes. This article explores the received basis of income taxation.

Suggested Citation

Hern Kuan, Liu, Foreign Sourced Income - The Received Basis of Income Taxation. Singapore Journal of Legal Studies, pp. 57-79, 1993, Available at SSRN: https://ssrn.com/abstract=965256

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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