Rowsley Falling Wedge Formation

Falling wedge breakout direction will determine future price movement. Further upside thrust if there is a strong breakout above the green falling wedge. First resistance zone is the 31 to 30 cents region. If the current red channel support holds, potential price path will most probably be  within the red channel.

Any downward drop below the green falling wedge will test next support zone at 23 to 22 cents. Gap support upper boundary begins at 20 cents. Be nimble and happy trading.

A Conceptual Approach to Singapore Taxation - Poh Eng Hin

Description

A book on Singapore income taxation and the goods and services tax presented along the lines of a seven-point conceptual framework comprising:

(1) Jurisdiction;
(2) Base;
(3) Allocation;
(4) Person;
(5) Cross-Border Linkages;
(6) Tax Expenditures; and
(7) Administration.

General Information

 

Author: Poh Eng Hin / Deborah M.Y. Poh

(Special thanks to Ms Dora Lim for being the principal author of Appendix 23-1 of the book)

Institution author affiliated to: Nanyang Business School, Nanyang Technological University, Singapore...

(Disclaimer: The views expressed in the book are the author’s own and do not necessarily reflect those of any institution to which the author is affiliated. While every effort has been taken to ensure the accuracy and completeness of the publication, the author expressly disclaims liability for any loss that may occasion to any party from any reliance placed on the work.)

Publisher: Pearson Education

ISBN: 978-981-45-2698-2

Year of publication: 2013 (1st edition)

No. of pages (main content): 922

 

 

 

Table of Contents:

PART 1: INTRODUCTION AND THE CONCEPTUAL FRAMEWORK
Overview of Part 1
Chapter 1: Introduction to Taxation
Chapter 2: The Conceptual Framework and The Legal Framework
Chapter 3: The Conceptual Framework Applied to Income Taxation

PART 2: JURISDICTION
Overview of Part 2
Chapter 4: Defining the Income Tax Jurisdiction
Chapter 5: Defining Heads of Charge
Chapter 6: Determining the Residence of the Person
Chapter 7: Locating the Geographical Source of the Income

PART 3: BASE
Overview of Part 3
Chapter 8: Exemptions
Chapter 9: Deductions
Chapter 10: Capital Allowances
Chapter 11: Quantifying Statutory Income
Chapter 12: Quantifying Assessable Income
Chapter 13: Quantifying Chargeable Income

PART 4: PERSON
Overview of Part 4
Chapter 14: Income Tax Aspects Peculiar to Companies
Chapter 15: Income Tax Aspects Peculiar to Individuals
Chapter 16: Taxation of Partnership Income
Chapter 17: Taxation of Other Entities

PART 5: CROSS-BORDER LINKAGES
Overview of Part 5
Chapter 18: Double Taxation and Tax Treaties
Chapter 19: Residents Receiving Foreign Income in Singapore
Chapter 20: Non-Residents Deriving Singapore Income

PART 6: ALLOCATION
Overview of Part 6
Chapter 21: Further Allocation Issues

PART 7: ADMINISTRATION
Overview of Part 7
Chapter 22: Income Tax Administration

PART 8: TAX EXPENDITURES
Overview of Part 8
Chapter 23: Overview of Income Tax Incentives

PART 9: GOODS AND SERVICES TAX
Overview of Part 9
Chapter 24: Introduction to the GST
Chapter 25: GST in Singapore


ORDER / CONTACT DETAILS:
To order the book or to contact the author, please send a private message via this Facebook page.

 

https://www.facebook.com/pages/A-Conceptual-Approach-to-Singapore-Taxation/515803501818636

Sam Goi Stocks - Serial Systems

Established in 1988, Serial System Ltd began as a distributor of active and passive electronic components to original equipment manufacturers and subcontractors.
Today, we have one of the largest footprints in Asia, with a strong presence throughout the 2nd and 3rd tier cities. In Asia, we are reputed to have one of the biggest distribution networks, which is supported by a robust set of backend capabilities. Our customer base comprises as many as 6,000 companies which come from a diverse range of industries.
Our ability to align to the goals of our suppliers makes us an ideal distributor. Moving in tandem with their product lines, we grow as one. Having the financial muscles to stock up our inventory quickly means that our suppliers can count on us to be highly responsive to their needs and to help them keep their risks to a minimum.

We also have the marketing resources to promote their products across the supply chain and the technical expertise to build on their components. For customers who need design and drawing services, we even offer Field Applications Engineer (FAE) support.

A leading semiconductor and electronic components distributor in the Asia Pacific region, Serial makes an ideal partner for companies looking for a vital link to the Asian markets.

http://www.serialsystem.com/corpinfo.html

Sam Goi Stocks - JB Foods

The Company was incorporated in Singapore on 3 January 2012. The principal activities of the Company and its subsidiary (the ?Group?) comprise the production and sale of cocoa ingredient products, namely cocoa butter, cocoa powder, cocoa liquor and cocoa cake. Cocoa powder and cocoa butter are the two key products that comprise more than 90 percent of the total revenue for the financial years ended 31 December 2009, 2010 and 2011.

The Group?s cocoa processing plant is located in Pelabuhan Tanjung Pelepas, a free trade zone in Johor Bahru, Malaysia. All the products are manufactured under stringent food safety standards and sold primarily under the ?JBCocoa? brand name. The products are exported worldwide to customers ranging from international trade houses to end users such as food and beverage and confectionery manufacturers.

http://forum.shareinvestor.com/forum/showthread.php?4949-JB-Foods

Sam Goi Stocks - GSH Corp

To be a company of strong trading and distribution network in emerging markets, with core strength in marketing and offering a diversified portfolio of

(1) IT products
(2) Time Pieces
(3) Photographic


 

The Company was incorporated on 18 September 2001 under the Act as a private company limited by shares under the name JEL Corporation (Holdings) Pte Ltd. On 14 July 2003, the Company was converted into a public limited company and changed its name to JEL Corporation (Holdings) Ltd.GSH Corporation is an established distributor of IT, photographic and timepiece products, with business networks spanning many emerging markets in Asia, the Middle East and Central Asia. Headquartered in Singapore, GSH Corporation distributes a wide range of world renowned brands such as Apple, Fujifilm, Tamron, Marumi, Velbon, Metz, Noritsu, Titan, Nixon, Wenger and Corum.
The Group also distributes its two in-house brands, efiniti and Ecochem. efiniti, photographic consumables and Ecochem, a product that offers photo processing chemicals, which are both able to complement its existing network and its principals? range of products.

Change of Name:

Jel Corporation (Holdings) Ltd to GSH Corporation Limited. Trading under the new name wef 24 May 2012.

http://forum.shareinvestor.com/forum/showthread.php?320-GSH-Corp-(fka-JEL-Corp)

 

 

 

Sam Goi Stocks - Etika

Etika was listed on SGX Catalist (previously known as the SGX-SESDAQ) in 2004 and was successfully transferred to mainboard on 18 June 2009. The Group was founded in 1997 as a manufacturer and distributor of sweetened condensed milk and evaporated milk, and has since evolved into a diversified regional F&B player with operating facilities in Malaysia, New Zealand, Indonesia and Vietnam. Our products can be found in over 70 countries around the world, including ASEAN, North and Central Asia, Middle East, Asia Pacific region, North, South and Central America, the Carribean and Africa. Helmed by an experienced management team who are industry veterans possessing wide ranges of expertise in strategic planning, business development and operational and production skills, we believe we are well-positioned to anchor the Etika name as a leading regional F&B Group.

Etika was listed on SGX Catalist (previously known as the SGX-SESDAQ) in 2004 and was successfully transferred to mainboard on 18 June 2009, Etika International Holdings Limited is a leading regional Food and Beverage (“F&B”) Group. The Group has its origins as a manufacturer and distributor of sweetened condensed milk and evaporated milk under the “Dairy Champ” trademark. Today, the Group has since evolved into a F&B player with business interests in dairies, frozen food, packaging, nutrition and beverage. Apart from organic growth, we have undertaken strategies to diversify our product range, increase the spectrum of our customer base and extend our global reach. Operating from facilities located in Malaysia, New Zealand, Indonesia and Vietnam, our products are distributed to over 70 countries globally.

We have wide diversity of F&B products within the Group over 1,200 SKUs ranging from frozen food stuff to dry shelf stable. Our main products are branded under Dairy Champ, Vixumilk, Goodday, Mr. Farmer, Sky Fresh, Gourmessa, Horleys, Mack, Polygold, Daily Fresh, Family and Salam mie. Apart from our own brands, we also OEM for third parties’ brand and distribute agency brands.

Our key distribution channels can be classified under the following categories:-

a)		Traditional channels - such as mini-markets, canteens, convenience shops, food service operators e.g. mamak stalls
b)		Modern channels - such as HTOs (high traffic outlets e.g hypermarket, supermarkets) and HORECA ( hotels, restaurants and caterers)
c)		Route channels - such as gyms and health food shops, specialty sports and specialty nutrition shops.

These distribution channels cater to the lower end of the customer food market all the way to the upper segment of the consumer food market. Dairy-based product from which the Group originates from, remains the backbone of the Group.

Today, the Group’s products can be found in ASEAN, North and Central Asia, Middle East, Asia Pacific region, North, South and Central America and the Carribean and Africa. The strength of the Group lies with its experienced management team that has a wide range of expertise in strategic planning, business development and indepth operational and production expertise in the industries which we operate.

http://www.etika-intl.com/index.html

Biosensors - Transcu Group Limited - Raffles Medical Group (RMG)

1. Biosensors

Our focus on improving patient outcomes today while driving the development of tomorrow’s next-generation medical technology is what brings our mission to life. From pioneering beginnings to a promising pipeline, at Biosensors our success is due to our focus on research and development, clinical excellence and our talented team.

Through our high quality medical devices, we impact the lives we touch, and we are committed to continue investing in and developing pioneering medical technology, pharmacological research, and engineering new medical devices that will further benefit our patients.

This will create the greatest possible patient outcomes, and provide value to our stakeholders including physicians, shareholders and employees.

 

Since 1990, we have been developing and marketing critical care catheter systems and related devices used during heart surgery and intensive care treatment.

 

Always seeking to be at the forefront of product innovation, we entered the interventional cardiology market in 2000 with our proprietary coronary stent and accompanying stent delivery system. In the same year, we further expanded our product line to include angioplasty balloons and catheters.

In just two years, Biosensors has received CE Mark approvals for the first version of its BioMatrix™ drug-eluting stent (January 2008), its smaller-diameter (2.25 mm) version (March 2009) and finally the BioMatrix Flex™ (January 2010). The BioMatrix Flex™ stent has been approved for a comprehensive range of indications, including STEMI, Acute Coronary Syndromes and Diabetes Mellitus.

 

Our abluminal drug-eluting stent system is a unique combination of our proprietary anti-restenotic BA9™ (Biolimus A9™) drug and biodegradable PLA polymer.

Together with an advanced and highly flexible stent platform designed for enhanced deliverability, it offers a true next-generation solution for patients everywhere.

 

http://www.biosensors.com/intl/

 

 

2. Transcu Group Limited

Transcu Group Limited is a Life Sciences company which engages in the research, development and commercialisation of cutting-edge technologies to improve and enhance the quality of life. Established in 1988 in Japan and headquartered in Singapore, the Group has offices in Singapore, Japan and the United States.

 

As a knowledge-based company, Transcu holds patents for at least three device inventions and has over 500 live filings for patents applications and formulations worldwide. Transcu has already succeeded in generating revenues from licensing its proprietary technologies to strategic business partners and anticipates sustainable revenues from manufacturing, distribution and sale of end-products using its proprietary technologies.

 

http://www.transcu.com.sg/

 

 

3. Raffles Medical Group (RMG)

Raffles Medical Group (RMG) is a leading medical group and the largest private group practice in Singapore. As a fully integrated healthcare organisation, the Group owns and operates a network of family medicine clinics, a tertiary care private hospital, insurance services and a consumer healthcare division. Patients of the Group enjoy a continuum of care, from having their most basic healthcare needs met through the Group’s islandwide network of Raffles Medical clinics, to specialist and tertiary care at Raffles Hospital.

 

Founded in 1976 with two clinics in central Singapore, RMG has grown consistently over the years to serve over one million patients today and 5,500 corporate clients including local and multi-national corporations and government agencies.

 

Raffles Medical Group operates a network of 74 multi-disciplinary clinics across Singapore, and four medical centres in Hong Kong and Shanghai. The Group also manages the airport clinics in Singapore’s Changi International Airport and Hong Kong’s Chek Lap Kok International Airport.

 

On top of managing common ailments like cough and cold, the network of clinics under Raffles Medical also offers health checks, travel health services and workplace health consultancy.

The Group’s flagship, Raffles Hospital, is a tertiary hospital. Located in the heart of Singapore, Raffles Hospital offers a full complement of specialist services combined with advanced medical technology. Its 20 specialist centres meet a wide variety of medical needs such as obstetrics and gynaecology, cardiology, oncology and orthopaedics.

As an extension of its healthcare services, the Group offers health financing under its subsidiary International Medical Insurers (IMI).

The Group’s healthcare insurance specialist writes health insurance policies for both corporate groups and individuals. IMI is able to leverage on RMG's healthcare network to provide a seamless and superior service, where the health insurer and the healthcare provider are two halves of one integrated unit.

Raffles Health, the Group’s consumer healthcare division, develops and distributes a full range of nutraceuticals, supplements, vitamins and medical diagnostic equipment for personal healthcare in Singapore and in the regional markets.

Raffles Medical Group subscribes to the Institutional Group Practice Model, a mode of practice adopted by internationally renowned US medical institutions such as the Mayo Clinic. Through this model, specialists work as a team to provide patients the quality assurance of medical services that are integrated, peer reviewed and medically audited.

http://www.rafflesmedicalgroup.com/