Foreign Source Income Tax Exemption and Pooling System: Which works Better? (Part 2 of 3)

Author

Clement Kai Guan TAN, Nanyang Technological University
Teng Aun KHOO, Singapore Management UniversityFollow

Publication Type

Journal Article

Publication Date

2-2015

Abstract

When is it better to claim Foreign Source Income under the Pooling System rather than on the Foreign Source Income Exemption

Keywords

Foreign Source Income Exemption Pooling System Double Tax Relief

Discipline

Accounting | Taxation

Research Areas

Financial Performance Analysis

Publication

IS Chartered Accountant

Issue

Feb

First Page

56

Last Page

59

ISSN

2010-1864

Publisher

Institute of Singapore Chartered Accountants

Citation

TAN, Clement Kai Guan and KHOO, Teng Aun. Foreign Source Income Tax Exemption and Pooling System: Which works Better? (Part 2 of 3). (2015). IS Chartered Accountant. 56-59.
Available at: https://ink.library.smu.edu.sg/soa_research/1438

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