Publication Type

News Article

Publication Date

6-2012

Abstract

SMU Associate Professor of Accounting Khoo Teng Aun compared the two options available to an SME not in a tax-paying position – cash payout (CP) or the Productivity and Innovation Credit (PIC) deduction/allowance – and concluded that whether the company should claim CP when it is incurring losses would depend on, among other considerations, its expected profitability in future years.

Discipline

Accounting

Research Areas

Accounting Information System

Publication

Business Times

ISSN

1733-8179

Publisher

The Business Times

Creative Commons License

Creative Commons Attribution-Noncommercial-No Derivative Works 4.0 License
This work is licensed under a Creative Commons Attribution-Noncommercial-No Derivative Works 4.0 License.

Included in

Accounting Commons

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