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This is for my own consumption, visitors are free to read but please do your own research). Friday, August 14, 2009. Tax Treatment for Shares and Options Schemes. Source: IRAS Circular - Changes To Tax Treatment of Employee Stock Options And Other Forms Of Employee Share Ownership Plans. For Personal Income Tax. Gain is derived based on (Open Market Price of the shares at the time of exercise of the ESOP and the price paid for such shares). Verdict = ESOP is taxable in Spore. ESOP gains (derived from Sin...
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