All income shall subject to tax and be payable upon when accruing in or derived from Singapore. However, specific income may be exempted from being taxed when certain conditions are met (i.e., managed).
What is earning management in tax planning? Is tax planning legal? What is a “STEM” tax planning strategy? Join us to explore your fundamental tax rights (entitlements) that will allow you to manage (and save tax legally) your tax risk with confidence. This program is a mix of practical experience and academic knowledge. This session is a mix of practical experience and academic knowledge.
1. Singapore tax system
2. What is income tax?
3. Income deemed to be derived from Singapore
4. The role of a tax object/tax subject in STEM and earning management
5. Exploratory case study - Comptroller of Income Tax v BBO 
Mr Kevin Matthaios LeeAdvisory Consultant
JPL Wong Tax Services Pte Ltd
Accredited Tax Practitioner (Income Tax)
Kevin, a business finance professional, is also a Subject-Matter Expert (SME) in the tax practise of a mid-tier professional services firm, while simultaneously holding a position as a trainer/facilitator where he shares his insights on the global issue in FRS, political science and economics and international business law. He has been a speaker at various seminars, and network (exclusive) events, inter alia, Wolters Kluwer (CCH), ISCA, CIMA and ACCA.