补充 a little:
Case1:
In addition to favourable tax rates, Singapore tax residents are also entitled to claim various personal relief such as earned income relief, dependant wife/children relief and CPF relief which are not availed to non-resident individuals. The residents' marginal tax rates will also be further reduced in Year of Assessment 2007.
Case4:
If employment income is not considered as derived from Singapore-source, it would not subject to income tax here. Double taxation relief is also available even if your income is subject to tax in foreign jurisdication with which Singapore has a tax treaty for the avoidance of double taxation agreement.
In addition to favourable tax rates, Singapore tax residents are also entitled to claim various personal relief such as earned income relief, dependant wife/children relief and CPF relief which are not availed to non-resident individuals. The residents' marginal tax rates will also be further reduced in Year of Assessment 2007.
Case4:
If employment income is not considered as derived from Singapore-source, it would not subject to income tax here. Double taxation relief is also available even if your income is subject to tax in foreign jurisdication with which Singapore has a tax treaty for the avoidance of double taxation agreement.