Does the Singapore-Malaysia Tax Treaty modify Singapore’s domestic tax treatment of income derived by an individual resident in Malaysia from sale of real property in Singapore ? electrónico Tan How Teck
By: Teck, Tan How
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Material type: 
ArticlePublisher: 2020Subject(s): PROPIEDAD INMOBILIARIA | COMPRAVENTA | IMPUESTOS | DOBLE IMPOSICION | CONVENIOS | TRATADOS INTERNACIONALES | SINGAPUR | MALASIA
In:
Asia - Pacific Tax Bulletin v. 26, n. 4, 2020Summary: The article considers whether the taxable nature of profits from the sale of real property in Singapore is impacted by the Singapore-Malaysia tax treaty. Neither Singapore nor Malaysia has a capital gains tax, and in Singapore, a profit from a sale of real property is taxable only if it is income in nature, in which case it is taxable as trading or business income. If the profits are deemed to be taxable income, are taxing rights affected by the Singapore-Malaysia tax treaty?
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | APTB/2020/4-2 (Browse shelf) | Available | APTB/2020/4-2 |
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Resumen.
The article considers whether the taxable nature of profits from the sale of real property in Singapore is impacted by the Singapore-Malaysia tax treaty. Neither Singapore nor Malaysia has a capital gains tax, and in Singapore, a profit from a sale of real property is taxable only if it is income in nature, in which case it is taxable as trading or business income. If the profits are deemed to be taxable income, are taxing rights affected by the Singapore-Malaysia tax treaty?
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