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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| Format: | text |
| Language: | English |
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Institutional Knowledge at Singapore Management University
2018
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| Online Access: | 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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| Institution: | Singapore Management University |
| Language: | English |