SINGAPORE has changed a lot since I turned up here as a lad about 17 years ago.

I remember coming out of work in the evenings - we were in Battery Road at the time - to be faced by four choices:

(1) Go home.

(2) Go across the road to Movenpick for a glass of the only beer they served (I think it was Tiger).

(3) Clamber over rubble and go past derelict warehouses on Boat Quay down to a dank little pub called Paddles for a glass of their only beer (I think it was Tiger).

(4) Walk around aimlessly along the dark, deserted streets (which was sometimes forced upon you in attempting the first of the above and not finding a taxi).

My wife saw a lot of me back then. Now, after work, I am faced with 100 choices, bright lights, and an almost party atmosphere.

I can enjoy a large variety of beer, including, but not limited to, an old favourite of mine, Green King's Abbott Ale.

The choice of food, styles and prices are immense. Boat Quay bustles with tourists and homeward bound(ish) office staff.

Clark Quay boasts its ownmicro brewery and a Scottish restaurant, of all things.

Robertson Quay, Far East Square and Club Street all have their share of diners and revelers.

My wife also sees a lot less of me now ("Sorry dear, couldn't get a taxi home" - which, sadly, is something that hasn't changed).

Also, you could still buy a pack of chewing gum then and not risk arrest. Now, you have to get a prescription and wander into a pharmacy to get your fix.

But this is a small price to pay to live in one of the safest places in the world. Safety is a main reason why I have stayed here for the past 17 years.

Yes, the changes have been dramatic, but they have certainly been changes for the better.

Singapore is now a sophisticated, cosmopolitan, modern city which is a pleasure to live and work in.

The city is clean, it is safe and things work ? when they don't, someone will be round within the hour to fix them.

Red tape is minimal, government officials are helpful and polite.

The good news for me personally (though bad, professionally) is that tax rates are low.

Investment income is primarily tax free and we do not have the dreaded Capital Gains Tax.

Finally, on the travel front, I have never come across an airport as efficient as Changi.

No queues, a fast track access card and a rectangular, intuitive layout (has anyone tried drawing a map of Heathrow lately?).

My record from tarmac to front door is 30 minutes - and that includes swiping a bottle of competitively priced Laphroaig - whiskey - on the way through duty free.

Sounds like heaven? Almost.

In heaven, you can get a taxi.

David Sandison is a tax partner with PricewaterhouseCoopers Singapore. He has provided corporate tax advisory services in the UK, Australia and, for the past 17 years, Singapore.