The Inland Revenue Authority of Singapore has published an updated e-Tax Guide, Utilising Unabsorbed Capital Allowances, Trade Losses and Donations (Second Edition). The e-Tax guide sets out the administrative procedures with regard to the carry-forward and carry-back of unabsorbed capital allowances, trade losses, and donations. It is useful to any company that wishes to deduct its unabsorbed capital allowances, trade losses, and donations against its past year's or future years' assessable…