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THE BUSINESS ENVIRONMENT
THE MECHANICS OF INVESTMENT
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ACUs Admiralty Centre amount Appendix apply approved Asian Currency Units assessment assets Assistance Scheme authorised share capital banks building or structure Cable capital allowances capital expenditure Central Provident Fund Centre certificates of deposit chargeable income commercial concessionary tax continued WORLDWIDE OFFICES cost currency deduction deposits earned income Economic Development Board EFTPOS eligible holding company employees employment enterprises equipment established estates exceed exempt dividends exempt income export Fax Contact fees foreign corporation Government granted GROSS DOMESTIC PRODUCT incurred industrial interest investors lncome Tax lnternational lnvestment loans manufacturing maximum ment million Minister non-residents offshore offshore banks operations ordinary wages payable payment pioneer service company profits qualifying registered resident in Singapore sector shareholders Singapore dollar Singapore Trade Development Singapore's skills SlMEX STAMP DUTY tax rate tax relief period Telephone Telex Fax Trade Development Board withholding tax