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Harvard Institute for International Development Tax Reform in Singapore Tax Reform in Singapore TAX REFORM IN SINGAPORE Section I: The Fiscal Scene 1.1 The Fiscal System Section II: Rationale for GST 2.1 Early Thoughts on GST 3

by Discussion Development , Papers , Glenn Jenkins , Rup Khadka , Glenn Jenkins , Rup Khadka , Glenn Jenkins , Rup Khadka
"... ABSTRACT Globalization has forced many governments to change their economic policies, including tax policies, in the recent years. It has had an even greater impact on Singapore's economy due to the high degree of its openness with respect to trade and investment. In this context, Singapore un ..."
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completed before the introduction of GST. Under the transitional provisions, the supply of goods and services under non-reviewable contracts entered into on or before April 7, 1993 was zero-rated for a maximum period of five years from April 1, 1994. The supply was zero-rated until the first review date
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