The annual Singapore Master Tax Guide Handbook has been a key reference for tax students in the last 4 decades. With its clear explanations, worked examples and useful tables, students will have a quicker understanding of tax concepts. Now in its 40th edition, the Singapore Master Tax Guide Handbook 2021/22 remains the authoritative guide for students preparing for university, professional and polytechnic tax examinations. In particular, this edition includes: The latest commentary and examples based on the Income Tax (Amendment) Act 2020, The Economic Expansion Incentives (Relief from Income Tax) (Amendment) Act 2020 and The Goods and Services Tax (Amendment) Act 2020. The double taxation agreements concluded in 2020, and The 2021 Budget proposals.