Bridging the Digital Divide – Taxation on Payments for Software, Information and Digitized Goods

Journal
Singapore
Asia-Pacific Tax Bulletin 2012 (Volume 18), No. 6
This article outlines the key features of the proposed rights-based approach for the taxation of payments for software, information and digitized goods in Singapore. An international perspective is provided by way of comparison of the proposed approach to that of the OECD.