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Title: Some tax aspects of the abolition of par value.
Authors: Chiam, Wan Lin.
Kheong, Yi Wen.
Liew, Meiling.
Keywords: DRNTU::Business::Auditing::Tax
Issue Date: 2006
Abstract: This report aims to examine whether certain changes that were introduced by the Singapore’s Income Tax (Amendment) Act 2005 are merely consequential to the abolition of the par value (as intended by the authorities), and whether the abolition of par value affects Singapore’s Avoidance of Double Taxation Agreements.
Rights: Nanyang Technological University
Fulltext Permission: restricted
Fulltext Availability: With Fulltext
Appears in Collections:NBS Student Reports (FYP/IA/PA/PI)

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