Singapore Publishes GST Guides for E-Commerce, the Hotel Industry, Retailers, and Transfers of Business as a Going Concern

The Inland Revenue Authority of Singapore has recently published several e-guides concerning the application of the country's Goods and Services Tax (GST). The guides, with links, are summarized as follows.

GST Guide for e-Commerce (Second edition)

The GST Guide for e-Commerce (Second Edition) was published 11 March 2015, and covers the GST principles relevant to the e-commerce industry; and assists in understanding how GST should be charged on electronic commerce transactions of physical …