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Singapore - When Will a Commercial Transaction Constitute a Tax Avoidance Scheme in Singapore?

Country:
Singapore
Author:
J.H.M. Wong
Issue:
Derivatives & Financial Instruments, 2012 (Volume 14), No 1
Published:
30 December 2011
This article reviews AQQ v. the Comptroller of Income Tax, a 2011 case concerning the applicability of the general anti-avoidance provision under the Income Tax Act. The Court’s reasoning underlying its conclusion that the taxpayer’s financing arrangement was a tax avoidance scheme for Singapore tax purposes, is also considered.
 
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