Court of Appeal Decision on Tax Avoidance in International Financing Arrangements

Journal
Sharma, S. (Sundareswara)
Singapore
Bulletin for International Taxation 2014 (Volume 68), No. 11
FormatPDF
EUR
40
| USD
45
(VAT excl.)

The author, in this article, discusses the Singapore Court of Appeal decision in AQQ and anor. (2014), where the Court ruled that a financing arrangement using a Mauritian bank for corporate restructuring in respect of Singapore and Malaysian companies qualified as tax avoidance.