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Title: Tax treatment of e-commerce income : characterisation issues
Authors: Li, Miaosheng
Lim, Miaoying
Yap, Hui Li
Keywords: DRNTU::Business::Accounting::Tax
Issue Date: 2004
Abstract: The objective of this study is to compare the characterization of electronic commerce income, for tax purposes, in Singapore with that in other countries so as to highlight any inadequacies in the Singapore tax system. Taking into account the fast pace of technological development, it is important that the tax law be continuously reviewed and updated to ensure that existing tax principles are adhered to.
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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