000			01761nab a2200253 c 4500
999			_c143186 _d143186
003			ES-MaIEF
005			20201116134125.0
007			ta
008			201116t2020 ne ||||oo|||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_967041 _aOoi, Vincent
245		0	_aTax implications of COVID-19 in Singapore _c Vincent Ooi
260			_c2020
500			_aDisponible únicamente en formato electrónico.
500			_aResumen.
520			_aAs taxpayers in Singapore deal with a radically changed business environment due to COVID-19, there is a need to make non-routine decisions quickly. These decisions can have significant tax implications, which will likely manifest themselves later as the economy recovers. It is critical for taxpayers to understand the tax consequences of their decisions, even as they focus on issues of immediate survival. While the majority of the relevant tax principles are not new, the COVID-19 pandemic has resulted in the need to apply these existing principles to new situations and increased the frequency of certain activities that may have been uncommon prior to the pandemic. Business decisions undertaken during the COVID-19 pandemic will affect the whole range of taxes, including income tax, goods and services tax, stamp duties and property tax. The importance of understanding the tax consequences of these non-routine decisions and of maintaining contemporaneous documentation cannot be overstated.
650		7	_966104 _aPOLITICA ECONOMICA
650		4	_950220 _aPOLITICA FISCAL
650		0	_967998 _aPANDEMIAS
650		4	_945694 _aCORONAVIRUS
650		4	_948432 _aSINGAPUR
773	0		_9163803 _oAPTB/2020/3 _tAsia - Pacific Tax Bulletin _w(IEF)98480 _x 1385-3082 _gv. 26, n. 3, 2020
942			_cRE