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Singapore Budget Commentary - Archive

This commentary provides our Budget analysis on certain tax proposals. To read our analysis and comments, please click the attached pdf file respectively.

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Budget Commentary 2007 - Singapore

Changes in tax rates
One-tier corporate tax system
Tax deduction for borrowing costs
Partial/full tax exemption for companies
Accelerated tax depreciation allowances for certain vehicles
Extension of tax depreciation for acquisition of intellectual property (IP)
Enhancements to investment allowance scheme
International arbitration tax incentive
Financial services
Singapore as a philanthropy hub
Logistics, maritime and aviation services
Goods and Services Tax (GST)
Extension of stamp duty relief for reorganisations and intra-group transfers
CPF changes
2006 in retrospect
PricewaterhouseCoopers thought leadership
Appendices

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Budget Commentary 2006 - Singapore

No changes to tax rates
Enhancing Singapore’s status as a Global Financial Centre
Supporting Singapore’s dynamic shipping and logistics industries
Measures to promote a knowledge-based economy
Other corporate tax changes
Goods and Services Tax
Shortening the record-keeping period
2005 in retrospect
PricewaterhouseCoopers thought leadership
Appendices

Budget Commentary 2005 - Singapore

		Reduction in personal tax rates Financial services incentives Logistics incentives Tourism incentives Carry-back of tax losses Welfare measures for Singaporeans Streamlining of limits for CPF contributions Cultivating a more charitable society Stamp duty Estate duty
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Budget Commentary 2004 - Singapore

		Corporate and personal tax rates Exemption for foreign-sourced income for Singapore resident individuals Exemption of Singapore-sourced investment income for individuals The entrepreneur Financial services incentives Other Incentives Reduction in royalty withholding taxes Topping up the top-up Estate Duty enhancements Building the next generation Goods and Services Tax round up Other changes
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Budget Commentary 2003 - Singapore

		Corporate and personal tax rates Exemption for foreign-sourced income Exemption of interest on local bank deposits Intellectual property Incentives Non-tax changes to support the entrepreneurs Other changes Goods and Services Tax
		View/Print (545 KB)

Singapore Budget Highlights and Commentary 2002

		Budget Highlights covers a snapshot of the Budget changes as well as examines the more notable changes announced. View/Print (411 KB)
		Budget Commentary is a more in depth technical review of the Budget changes. View/Print(1.3 MB)

Singapore Budget Commentary 2001

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Singapore Budget Commentary 2000

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