000			01512nab a2200289 c 4500
999			_c143846 _d143846
003			ES-MaIEF
005			20210324100108.0
007			ta
008			210323t2020 ne |||||o|||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_932105 _aTeck, Tan How
245		0	_aDoes 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 ? _helectrónico _c Tan How Teck
260			_c2020
500			_aDisponible únicamente en formato electrónico.
500			_aResumen.
520			_aThe 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?
650		4	_948169 _aPROPIEDAD INMOBILIARIA
650		4	_940148 _aCOMPRAVENTA
650		4	_943410 _aIMPUESTOS
650		4	_942842 _aDOBLE IMPOSICION
650		4	_932206 _aCONVENIOS
650		4	_aTRATADOS INTERNACIONALES _948608
650		4	_948432 _aSINGAPUR
650		0	_966012 _aMALASIA
773	0		_9164634 _oAPTB/2020/4 _tAsia - Pacific Tax Bulletin _w(IEF)98480 _x 1385-3082 _gv. 26, n. 4, 2020
942			_cRE