The new additional conveyance duties regime in the Stamp Duties Act
The new additional conveyance duties regime has gone beyond attempting to achieve tax neutrality between direct transfers of residential property and indirect transfers through the use of property-holding entities. It taxes an entirely new tax base and raises issues such as: the extremely broad conc...
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sg-smu-ink.sol_research-47062018-10-23T07:57:36Z The new additional conveyance duties regime in the Stamp Duties Act OOI, Vincent The new additional conveyance duties regime has gone beyond attempting to achieve tax neutrality between direct transfers of residential property and indirect transfers through the use of property-holding entities. It taxes an entirely new tax base and raises issues such as: the extremely broad concept of an “associate” relationship; definition of “unit in a property trust”; anti-avoidance provisions; liability for providing false information; tax neutrality; and the considerable flexibility that the section 23 Order provides the Government. This article analyses the regime in detail and considers the implications of various changes to the prescribed values in the section 23 Order. 2018-03-01T08:00:00Z text application/pdf https://ink.library.smu.edu.sg/sol_research/2748 https://ink.library.smu.edu.sg/context/sol_research/article/4706/viewcontent/SSRN_id3072857.pdf http://creativecommons.org/licenses/by-nc-nd/4.0/ Research Collection Yong Pung How School Of Law eng Institutional Knowledge at Singapore Management University Asian Studies Banking and Finance Law |
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Asian Studies Banking and Finance Law OOI, Vincent The new additional conveyance duties regime in the Stamp Duties Act |
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The new additional conveyance duties regime has gone beyond attempting to achieve tax neutrality between direct transfers of residential property and indirect transfers through the use of property-holding entities. It taxes an entirely new tax base and raises issues such as: the extremely broad concept of an “associate” relationship; definition of “unit in a property trust”; anti-avoidance provisions; liability for providing false information; tax neutrality; and the considerable flexibility that the section 23 Order provides the Government. This article analyses the regime in detail and considers the implications of various changes to the prescribed values in the section 23 Order. |
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OOI, Vincent |
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OOI, Vincent |
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OOI, Vincent |
title |
The new additional conveyance duties regime in the Stamp Duties Act |
title_short |
The new additional conveyance duties regime in the Stamp Duties Act |
title_full |
The new additional conveyance duties regime in the Stamp Duties Act |
title_fullStr |
The new additional conveyance duties regime in the Stamp Duties Act |
title_full_unstemmed |
The new additional conveyance duties regime in the Stamp Duties Act |
title_sort |
new additional conveyance duties regime in the stamp duties act |
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Institutional Knowledge at Singapore Management University |
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2018 |
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https://ink.library.smu.edu.sg/sol_research/2748 https://ink.library.smu.edu.sg/context/sol_research/article/4706/viewcontent/SSRN_id3072857.pdf |
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