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‘Operations’ test defines income

November 01, 2000
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Singapore’s tax authorities have issued guidelines on the income tax, and goods and services tax issues relating to e-commerce. Ajit Prabhu and Chua Eng Khong, Deloitte & Touche, Singapore, report on this new clarification of IRAS thinking

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FeatureSponsoredITR MagazineNovember 2000
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