A Comparison of The Scarlet Letter and The House of the...

A Comparison of The Scarlet Letter and The House of the Seven Gables Nathaniel Hawthorne, one of Americas most renowned authors, demonstrates his extraordinary talents in two of his most famed novels, The Scarlet Letter and The House of the Seven Gables. To compare these two books seems bizarre, as their plots are distinctly different. Though the books are quite seemingly different, the central themes and Hawthornes style are closely related (Carey, p. 62). American novelist Nathaniel Hawthorne is most famous for his books THE SCARLET LETTER and THE HOUSE OF THE SEVEN GABLES, which are closely related in theme, the use of symbolism, characterization, and style. The central themes in The Scarlet Letter and The†¦show more content†¦Phoebe is considered to be the heart which warms the house, while Holgrave is the intellectual head. When Phoebe and Holgrave fall in love, heart and head are brought together to form a union that may end the curse forever (Sheldon, p. 16). The obvious and most prevalent theme in both books is the effect of sin. In The Scarlet Letter, Hester Prynnes sin was an understandably human one which arose from desire for the simple human bliss open to all mankind. At this point, Roger Chillingworth is capable of remorse and is still able to rejoin the great heart of mankind, but he is led astray into his own sin in which he pries into Dimmesdales heart, and his latent evil posses him (Rountree, p.89). In The House of the Seven Gables, this theme seems to come through as an inherited curse. Greed drives both Colonel and Jaffrey Pyncheon to encourage the persecution of a less powerful man, and then takes his land or inheritance. This sin is seen as a curse throughout the book as it influences all that the living do (Carey, p. 58). One of the characteristic themes of each book which helps to establish the setting, is the individual vs. society. Hester Prynnes battle with society is established immediately, and we are let to judge her for what she has done. Hawthorne is known for being a Romantic writer with a Romantic subject: a rebel who refuses to conform to societys code. MostShow MoreRelatedEssay about Symbols and Symbolism in The House of the Seven Gables3364 Words   |  14 Pagesin The House of the Seven Gables      Ã‚  Ã‚  Ã‚   American literature reflects life and the struggles faced during existence. Symbols are an eloquent way for an author to create a more fully developed work of art. The stories themselves tell a tale; however, an author also uses symbols to relay his message in a more subtle manner. Nathaniel Hawthorne was one of the earliest authors to use symbols as an integral part of his plots. This is clearly seen in both The Scarlet Letter and in The House of theRead MoreDevelopment Of Narrative, By Nathaniel Hawthorne, And Edgar Allen Poe1302 Words   |  6 PagesTales, a volume rich in symbolism and occult incidents. Hawthorne went on to write full-length romances, quasi-allegorical novels that explore such themes as guilt, pride, and emotional repression in his native New England. His masterpiece, The Scarlet Letter, is the stark drama of a woman cast out of her community for committing adultery. Hawthorne was inspired on allegories and dark psychology. In Moby-Dick, an adve nturous whaling voyage becomes the vehicle for examining such themes as obsessionRead MoreThe House of the Seven Gables by Nathaniel Hawthorne Essay6806 Words   |  28 PagesThe House of the Seven Gables by Nathaniel Hawthorne The House of the Seven Gables is a romantic novel set in a grand and rustic, old house with seven gables in New England town. The story opens with its history, beginning in the 1690s, when witch-hunting was rampant. Afterwards, it revolves around the course of one summer in the 1850s. At his housewarming party, Colonel Pyncheon, the socially noted owner of the house was mysteriously found dead in one of the rooms. AlthoughRead MoreThe Imp in Us All2024 Words   |  9 PagesThese short stories deal with the same issue but present it in different ways by making the characters vary when describing their will and their morality. Hawthorne punctuates this fact through his famous character Reverend Dimmesdale from the Scarlet Letter. He demonstrates that even a man made with extremely high moral fabric can be tortured with inner conflict and agony. All of the characters possess some hidden secret that has taken root in their soul either consciously, or subconsciously, andRead MoreAnalysis Of Nathaniel Hawthorne s The Minister s Black Veil 2532 Words   |  11 Pagesquality dominates the fiction of Nathaniel Hawthorne, it is a consistent fascination with the idea of human sin. This is explored and expressed in a wide variety of ways by him; a novel like The Scarlet Letter treats sin as more of a failing demanding understanding, while The House of t he Seven Gables is a more complex treatment of sin, guilt, and redemption. So too do Hawthorne s short stories vary in how they address sin, but it remains clear that it is the core element of them. Two stories

Using Life Theoretical Perspectives to Explain Helping...

USING LIFE THEORETICAL PERSPECTIVES TO EXPLAIN HELPING BEHAVIOUR. A theory, according to Lahey (2003), is a tentative explanation of facts and relationships in Science. Mylers (1995) also defines a theory as an integrated set of principles that organize and predicts observable behaviours or events. Also a theory is a comprehensive explanation of natural phenomena which leads to accurate prediction. In Psychology, there are various theoretical perspectives. They are the learning (behavioral) theory, Psychoanalytical theory, Humanistic theory, Cognitive theory, Biological theory, Evolutionary theory and Socio- cultural theory. Helping behaviour is a desirable behaviour in the society. We can use the various perspectives to explain†¦show more content†¦In the contest of this perspective, individuals differ because they are born with different genes, develop slightly different brain and hormonal patterns. In summary, the perspective seeks to explain behaviour through the activities of the brain and nervous system, physiology, genetics, the end ocrine system, biochemistry and evolution. For instance, Jemima is takes her baby out and put her on a mat under a tree while sitting by her because the room is too hot. Five minutes later she falls asleep. She later hears the dog barking loudly. She opens her eyes and to her dismay, she finds a snake using her baby as a pathway on its travels. She quickly takes her baby and helps him back into the room. Here Jemima used her ear and brain to help the baby survive. With evolutional theory, it focuses on how human beings have adapted the behaviour required for survival in the face of environmental pressures. It is that trait that helps survival become universal in species. Basically, it talks about inherited traits that help adapt to one’s environment. Emphasis is also on the influence of genes on behaviour. For instance, Jenny’s mum has taught her that in their community if you don’t help somebody nobody would help you when you are in need so she grown to know th at youShow MoreRelatedCrime Type Of Anti Social Behavior And Hate Crime2050 Words   |  9 Pagescan be involved in. Theoretical explanations are an important way of helping criminologists and other individuals figure out what makes people commit crimes and become offenders in the first place. In this essay, two types of crime will be explained; these are anti-social behaviour and hate crime. The theoretical explanations that will help to explain these two crime types are Routine Activities Theory and Social Learning Theory. The theories will be compared and contrasted using the two crime typesRead MoreThe And Tenets Of Life Course Criminology1587 Words   |  7 Pagessurplus of young people who commit antisocial behaviour, academics have attempted to not only solve delinquency, but identify the factors that contribute to it. The life-course perspective was adopted as one way to understand and explain this complex issue. Life-course criminology (often referred to as DLC) emerged f rom this perspective as a way to help explain age in relation to crime. The purpose of this proposal is to highlight the key areas of life-course criminology and outline how they revealRead MoreThere Is A Fair Amount Of Research Surrounding Parents1522 Words   |  7 Pageshelped by a solid role model that the child can rely on to help steer them away from the detrimental behaviours. These role models can be a parent that is not incarcerated, a different caregiver like a grandparent, or a member of the community. A member of the community could be a member of their congregation, a sports coach, or even a teacher. These role models play an important part in helping build up a child s resistance (Luther, 2015). Children who grew up with one or both parents incarceratedRead MoreHnc Social Care Essay4439 Words   |  18 Pagesthe learner to ensure that the assessment is handed in by the deadline. The assessment schedule will be posted on the moodle site. All work should be word processed and include appropriate references both in main essay through acknowledgement using the author surname and date of publication and detailed as a full reference in an end list attached to the back of your work. Please visit the power point on the moodle for further information as to the correct technique to use. In addition lecturersRead MoreEssay on Compare and Contrast Rebt and Cct3990 Words   |  16 PagesThe purpose of this paper is to present a brief comparison of the approach to psychotherapy using Client–centred therapy and Rational-emotive behaviour therapy. 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Every perspective is strengthened by a set of ontological and epistemological assumptions, that profile the kinds of research questions that can be generated and the sorts of methodologies used to addressRead MoreFocus Groups Are More Than Just Interviews1512 Words   |  7 Pagesin question. According to Richie and Lewis (2003, p. 171) focus groups offer, interaction between participants in a group , helping to generate personal views and experiences whilst also being in a position to listen ,re-evaluate and reflect on personal thoughts and other participant perspectives. . A key factor in using a focus group is the flexibility it offers to the researcher, who can establish a group within a certain target range ‘homogeneous’Read MoreQualitative Research Methods6311 Words   |  26 PagesMODERN ORGANIZATION THEORY TERM PROJECT QUALITATIVE RESEARCH METHODS FROM AN ORGANIZATION MANAGEMENT PERSPECTIVE à hsan Ulaà ¾ Kocaoà °lu JANUARY 2006 CONTENTS Definition of Qualitative Research in Social Sciences Approaches to Management Research Positivism versus Phenomenology Deductive and Inductive Schools of Thought in Management Research Major Qualitaitve Research Approaches Ethnographic Approach Phenomenology Field Research Grounded Theory Case study Action Research Read MoreNursing Theory of Imogene King5964 Words   |  24 Pagesproject a | |purposive, systematic view of phenomena by designing specific inter-relationships among| |concepts for the purposes of describing, explaining, predicting, and /or prescribing.. | |Based on the knowledge structure levels the theoretical works in nursing can be studied| |under the following headings: | |Metaparadigm (Person, Environment, Health Nursing) – (Most abstract) | |Nursing philosophies. Read MoreThe Relationship Between Interpersonal Relationships And Health Outcomes1848 Words   |  8 PagesAbstract Interpersonal relationships are common between and among people in all parts of the world. Different theoretical models have been suggested to explain different aspects with regard to human social relationships. On the best-explained theory is the attribution theory, which argues that persons presume certain ideas that are associated with the occurrence of events and human deeds. The proposed study will aim at understanding the relationship between interpersonal relationships and health

The Security Threat Of Prisons And Police Officers

STGs There are many dangerous gang in prison and out on the streets that are a security threat to prison staff and to public. These groups are called STGs or Security Threat Groups (gangs). Prisons and police officers try to control these gangs as much as possible so there could be the least threat as possible. Some of the main security threat groups are: The Aryan Brotherhood, The Ku Klux Klan, The Folks, The Nation of Islam, and MS 13. These 5 groups are a major threat to prison staff and people out in the streets, so they try to keep an eye on them as close as possible to prevent from anyone getting hurt or even kill. Some of these gangs can be so dangerous that they control streets and police or authority don’t really want to mess with them to not lose their life. The Aryan brotherhood, or AB, is a white supremacist prison gang that has over 10,000 members in and out of prison. The Aryan brotherhood was founded by white supremacists, Barry Mills and Tyler Bingham, at the San Quentin state prison in 1964. This gang was formed to protect white inmates but through time the gang started to gain power and started to become more and more dangerous. This gang is most powerful in Texas because that is where they have the most members. The Aryan brotherhood is so dangerous that they are on the police hit list after a series of murders on law enforcement officials. The Aryan brotherhood is often being searched by the FBI, DEA, and ATF who are trying to dismantleShow MoreRelatedEssay on Roles Needs of a Criminal Justice Professional1378 Words   |  6 Pagesin Public Safety September 18, 2012 As we all know – there are tons of social issues within the entire world that Criminal Justice Practitioners deal with, most likely, on a daily basis. One of the many social issues I’ve chosen is Prison Overcrowding. 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These gangs have turned out to be violent and thus posing a threat to security. This paper will have a look at the different gangs in prisons, their history, beliefs and missions, and the differences and similarities in these gangs. The Aryan Brotherhood The Aryan Brotherhood started in 1964 was founded by Tyler Bingham and Barry Mills who were white supremacists and Irish AmericanRead MoreCanada s Prisons Are The New Resdiential School Essay1629 Words   |  7 PagesCANADA’S PRISONS ARE THE ‘NEW RESDIENTIAL SCHOOL’ Nancy Macdonald (2016), an editor who works for the Maclean’s, writes an article on the way Indigenous and non-Indigenous citizens are treated by the law and police force. At least 36 per cent of the women and 25 per cent of men, who are Indigenous, were already sentenced to provincial and territorial custody in Canada. Nancy explains, from these scores, these statistics make up at least 4 per cent of the national population. 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Section 45 Withholding of Tax

Question: Discuss about the Section 45 Withholding of Tax. Answer: Introduction Section 45, dealing with the withholding tax, of the Singapore Income Tax Act (SITA) is concerned with withholding tax rules in Singapore. It is an efficient mechanism of collecting tax on various sources of income payable to people other than the residents of the country (Taxands, 2012). In layman language, when a non-resident earns an income from a source, which is in Singapore, then the person from whom he is getting the payment shall deduct a certain amount from the amount payable, which is termed as withholding tax payable by the payee. The person who earns the income is liable to pay the tax on such income. In this situation as well, the liability of the tax to be paid lies with the non-resident as he is the one who is earning the income, unless specifically mentioned otherwise in the contract. Along with it, the duty to collect such tax resides with the payer and therefore, it is mandatory for him to deduct the amount of tax before paying the non-resident. The tax so withheld shall be deposited with the Inland Revenue Authority of Singapore (IRAS) in the given time frame, failure of which may result in penalties. The tax status of the recipient should be ascertained because the obligation of withholding tax does not apply to the residents. However, this is not a final tax as exemptions can be claimed by filing a return with IRAS (Taxation and Investment in Singapore, 2016, p. 17) The primary motive of this section is to provide an effective mechanism of tax collection from the non-residents of Singapore. The non-residents have no legal obligations towards the source country and as a result, the tax is withheld at source before making certain payments to them. The residents act as an agent of the government who has been given the responsibility to collect tax from non-residents on behalf of government and later, deposit the same with the revenue authorities. Non-Resident An individual is considered to be a non-resident when he is not a citizen of Singapore and has worked for a period which is lesser than 183days in a calendar year, in Singapore, prior to the assessment year (Zutphen, Mims, Chanda, Diagana,Tucker, Benner, Angresh, 2016). Similarly, a company is known to be non-resident when the companys control and management of its operations are carried outside Singapore. However, if the person is providing consultancy virtually, i.e., without being present in the country, then the person will be not be considered as a non-resident. Tax Treatments The purview of Section 45 is wide enough to cover payments ranging from commission, royalties and management fees to Real Estate Investment Trust (REIT). According to the book Foreign Tax and Trade Briefs - International Withholding Tax Treaty Guide by Diamond,W.H., Diamond,D. (2011), following are certain payments on which withholding tax is applicable: Commission, fee, interest for a loan or any indebtness: In the cases where the company has taken any loan or debt, then withholding tax is applicable. The tax rate is 15%, when the business has been deemed to be taken place in Singapore. For example, a person has to withhold tax from the non-resident person when he makes any payment on the interest charges on late payment, overdue trade account or credit terms interest from trade purchases. This tax applies because the interest income is deemed to be sourced in Singapore and treated as part of trade income. Rent: Where a non-resident company leases a property that is movable in Singapore, then a tax of 15% on the total amount of rent is to be withheld. Example- if any non-resident is deriving income from renting of a house in Singapore, then the same will not be covered under withholding taxes as immovable property are provided concessions by IRAS (Withholding Tax in Singapore, 2015, p. 11). However, if the same was for any kind of movable property like a car, then tax has to be withheld. Royalties: An amount equivalent to 10% of the royalty is charged as tax on a non-resident individual in respect of usage of any movable property in the country. The service can range from using a commercial property or hiring a foreign expert. If a resident is using certain software created by non-resident and paying him royalty, then such royalty comes under the virtue of Section 45 and tax will be applicable. Consequences of defaulting withholding tax payments The due date of depositing the withholding tax with the government body, IRAS (Inland Revenue Authority of Singapore), is 15th date of the second month from which the amount is paid to the payee (Crowe Horwath International CCH Australia Limited, p.1652, 2009). The date of payment needs to be determined as per the date mentioned in the contract. In case there is no contract, then, date of invoice is to be considered. Apart from these, the date of actual payment made or the date on which the amount gets credited to the account of payee, can be treated as the date on which payment is being made to a person, other than resident. In case of any default, a penalty of 5% shall be levied on the unpaid amount of tax. Along with this, an additional penalty of 1% is applicable if the tax is deposited within 30 daysof the due date. However, if amount remains unpaid for a period exceeding 30 days, then penalty of 1% will be levied for every 30 days, with a maximum of 15% of the value of tax remaining unpaid to the government authorities. In case the outstanding amount remains unpaid by the resident, the IRAS have the authority to instruct the bank in which the resident holds the account to pay deposit the amount with the government. Similarly, any other source or any other party who has any amount due towards the resident can be asked to pay the same to IRAS. Apart from this, they have the authority to sue the person liable in the court for the amount of tax outstanding. Although withholding tax may apply to generally all the payments but there are a few incomes which has been refrained from the withholding tax. These incomes have been mentioned as below (Understanding withholding tax rules in Singapore, 2011, p. 6-7): Software payments of specified nature: Payments regarding the software are generally considered as royalty payments, from taxation point of view. These payments are taxable at the rate of 10%, until they have been exempted as per the treaty of tax. The exempted software payments include software for shrink wrap; software that are downloadable by end user, licenses of the sites, and many others. Satellite capacity payments: For the payments made for leasing the space of satellite, exemption can be availed from 15% withholding tax. These payments have been categorized as use of services instead of payments for movable properties because payers do not have control and possessions of the satellite and hence, are exempted. International submarine cable capacity usage payments and the Indefeasible Rights of Use (IRUs): Subject to tax of 15% to be withheld, or any rate that has been reduced by a certain treaty of tax. From 28 Feb 2013 to 27 Feb 2018, these payments to non-residents are not covered under the purview of Section 45 SITA, as they have been categorised under services because of the possession of payer on the physical cables. Advantages of Section 45 As per the Singapore Company Incorporation (2016), following benefits are observed from the introduction of withholding taxes: Territorial Corporate Tax System with Remittance: Singapores territorial tax system is the most important attraction for foreign companies which exempt some of the incomes from tax that are arriving from foreign source, such as dividends, service incomes, etc. Avoiding Double Taxation: Singapore government introduced a scheme of foreign tax credit (FTC), which avoids double taxation for the remittance of income of the companies of Singapore that have been registered overseas. No Withholding Tax on Dividend Distribution: According to Singapore Income Tax Act, no tax is levied on individuals and companies earning dividend on investments in Singapore based companies. Low Withholding Tax on Interest and Royalty: Compared to the tax slabs of other nations Singapore taxation allows considerable benefits on interest and royalties. Tax rate on interest is 10% while on royalties it is 15%. Payments Made by Financial Institutions such as Banks and Finance Companies: Tax has been exempted for certain specified financial institutions so that more and more people are able to get the required funds at a lower rate and to strengthen their own position as a regional funding centre. Disadvantages of Withholding Tax There appears to be no pitfall of withholding tax to the Singapore Government or the IRAS. Revenue in terms of tax serves as an additional incentive leading to social welfare and increased standard of living in the country. The two disadvantages have been listed as below: Hefty Penalties: On the non-compliance of their obligations towards the payment of withholding tax, sturdy penalties are levied on the payer. This calls for awareness among the individuals and entities about the compliance obligations so as to refrain from additional taxes (Understanding withholding tax rules in Singapore, 2011, p. 7). Tax Burden: The onus of the tax falls on the businessmen and the corporate houses. Even they favor paying withholding tax because of the low tax rates and rebates on certain payments. The avoidance of double tax treaty with different countries provides a seasoned environment for corporate culture. Other Relevant Sections to Withholding Tax As per Singapore tax guide (2008), the relevant sections of the withholding tax have been mentioned as below: Section 45A, 45B, 45C, 45D: These section deals with withholding taxes on interest, royalties, management fees, rent from properties that are movable, remuneration of director who are non-resident, profits from the real-property transactions Section 45E: The purview of the section is on the withdrawals, which are being made by residents and people other than the residents, from the Supplementary Retirement Scheme (SRS). Section 45F: The section comprises of taxation on professional service fee for non-residential professionals. Case of withholding tax in Singapore Singapore academy of Law (2010) recalls a case held between ACC and Comptroller of Income Tax was decided by the High Court in 2010, where the applicant was a non-resident company of Singapore, earning income by way of aircraft leasing agreements, along with its subsidiaries, which were special purpose companies. Comptroller of Income tax was of the view that since the source of income is from Singapore, withholding tax should be applicable on the same. The company contented that the leasing was dealt by interest rate swaps payments which were outside the purview of Income Tax Act of Singapore and even if the same was covered, then also the sums being credited to the applicant account remain uncovered by the Act. Contrary to this, the respondent viewed that these amounts were covered and subject to withholding tax. At the end, the respondents contention was untenable as the payments to SPC was not in regard with any particular loan or debt and hence, no tax was payable on the same. Therefore, since interest swaps are a very common hedging mechanism used by all the companies, the decision will ensure that all the major industries can rely on the same. Conclusion Overall, the section covers all the sources of income that a non-resident person can earn in the country with a dual benefit to both the host country as well as the tax payers. It helps the tax payers by giving them various opportunities to earn income and avoids double taxation of the income. On the other hand, it helps inflow of funds to Singapore government, which in turn, is utilized for maintaining the standard of living of the people (Gravelle,2015). The government is leaving no stone unturned to take stringent steps in enforcing the section, so that no income of non-resident from the country gets unnoticed. The case laws have also shown that the purpose of government is not to extract money from individual on irrational basis and the dignity of the chargeability of tax on incomes is kept intact. Therefore, the effectiveness of Section 45 of SITA is undeniable as it is a mechanism that has provides a channel for the country to collect taxes from the non-residents. References ACC v Comptroller of Income Tax [2010] SGHC 316. (2010).Singapore Academy of Law. Retrieved December 28, 2016, from https://www.singaporelaw.sg/sglaw/laws-of-singapore/case-law/free-law/high-court-judgments/14344-acc-v-comptroller-of-income-tax-2010-sghc-316 Ch.28 Singapore Income Taxation. (2011).Singapore Academy of Law. Retrieved December 28, 2016, from https://www.singaporelaw.sg/sglaw/laws-of-singapore/commercial-law/chapter-28 Corporate Tax Benefits for Singapore Companies. (2016). Retrieved December 28, 2016, from https://www.singaporecompanyincorporation.sg/how-to/taxation/corporate-tax-benefits-for-singapore-companies/ Crowe Horwath International CCH Australia Limited (2009).International master tax guide 2009/10(6th ed, p.1652). CCH Australia, North Ryde, N.S.W. Retrieved December 28, 2016, from https://books.google.co.in/books?id=V3XxLzh78WwCpg=PA1659lpg=PA1659dq=real+cases+of+withholding+tax+in+Singaporesource=blots=9BfAeHTUsAsig=wms-zpAgaQOuV5FFH4HTc3NPyV0hl=hisa=Xved=0ahUKEwj1n464_pPRAhUEqo8KHWP7CTk4ChDoAQgvMAM#v=onepageq=real%20cases%20of%20withholding%20tax%20in%20Singaporef=false Diamond,W.H., Diamond,D. (2011).Foreign tax and trade briefs: International withholding tax treaty guide(2nded.). Retrieved December 28, 2016, from https://books.google.co.in/books?id=HdLZAAAAQBAJpg=PT349lpg=PT349dq=release+of+real+cases+of+withholding+tax+in+Singaporesource=blots=DoxEGrqJ2Ssig=07-1qer6R1kTRwEWEKoI31BQVZchl=hisa=Xved=0ahUKEwih5YiN8JPRAhWJso8KHX_ACiwQ6AEISDAF#v=onepageq=release%20of%20real%20cases%20of%20withholding%20tax%20in%20Singaporef=false Gravelle,J.G. (2015). Tax Havens: International Tax Avoidance and Evasion.Congressional Research Service, 1-3. Retrieved December 28, 2016, from https://fas.org/sgp/crs/misc/R40623.pdf Guide to Withholding Tax in Singapore | StartupDecisions. (2016). Retrieved December 28, 2016, from https://www.startupdecisions.com.sg/singapore/taxes/withholding-tax/ International Business Publications, USA. (2008).Singapore tax guide: Volume 1(4thed.). Retrieved December 28, 2016, from https://books.google.co.in/books?id=FHYKdFPyHCgCpg=RA1-PA2lpg=RA1-PA2dq=to+what+extent+is+Section+45+of+SITA+effective+in+singaporesource=blots=OkG-8vEdkSsig=miFKPbx3kku1k17OamsAUVHIoI0hl=hisa=Xved=0ahUKEwjEsaCd_5PRAhUJO48KHThaCvYQ6AEIPTAE#v=onepageq=to%20what%20extent%20is%20Section%2045%20of%20SITA%20effective%20in%20singaporef=false KARTHIKEYAN,G. (2012). Singapore, a preferred tax haven | Business Line. Retrieved December 28, 2016, from https://www.thehindubusinessline.com/news/education/singapore-a-preferred-tax-haven/article2823116.ece Late Payment or Non-Payment of Taxes - IRAS. (2016). Retrieved December 28, 2016 from https://www.iras.gov.sg/irashome/Other-Taxes/Withholding-tax/Filing-and-paying-Withholding-Tax/Late-Payment-or-Non-Payment-of-Taxes/ November/ December 2010. (2010).WongPartnership, 19. 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