Stamp duty issues in Singapore Corporate Practice

Stamp duty issues in Singapore Corporate Practice

A new dimension to the determination and computation of stamp duties payable in corporate transactions has been introduced due to the Additional Conveyance Duties (“ACD”) Regime. For companies with significant residential property holdings, liability to pay ACD potentially extends to all transaction...

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Main Author: OOI, Vincent
Format: text
Language:English
Published: Institutional Knowledge at Singapore Management University 2018
Subjects:
Tax Law
Taxation
Revenue Law
Stamp Duties
Asian Studies
Online Access:https://ink.library.smu.edu.sg/sol_research/2786
https://ink.library.smu.edu.sg/context/sol_research/article/4744/viewcontent/4507_Vincent_Ooi___Stamp_Duty_Issues_in_Singapore_Corporate_Practice__Published_on_e_First_23_April_2018_.pdf
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Institution: Singapore Management University
Language: English
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spelling sg-smu-ink.sol_research-47442018-12-19T02:54:11Z Stamp duty issues in Singapore Corporate Practice OOI, Vincent A new dimension to the determination and computation of stamp duties payable in corporate transactions has been introduced due to the Additional Conveyance Duties (“ACD”) Regime. For companies with significant residential property holdings, liability to pay ACD potentially extends to all transactions involving the issuance, transfer or cancellation of equity interests. This paper considers the impact of ACD on several common corporate transactions in Singapore, addressing the risks practitioners may face in being blindsided by potential tax liabilities. Besides highlighting potential pitfalls, this paper explores the use of advance rulings and preferring debt financing over equity financing for tax optimisation. 2018-04-01T07:00:00Z text application/pdf https://ink.library.smu.edu.sg/sol_research/2786 https://ink.library.smu.edu.sg/context/sol_research/article/4744/viewcontent/4507_Vincent_Ooi___Stamp_Duty_Issues_in_Singapore_Corporate_Practice__Published_on_e_First_23_April_2018_.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 Tax Law Taxation Revenue Law Stamp Duties Asian Studies Taxation Tax Law
institution Singapore Management University
building SMU Libraries
continent Asia
country Singapore
Singapore
content_provider SMU Libraries
collection InK@SMU
language English
topic Tax Law
Taxation
Revenue Law
Stamp Duties
Asian Studies
Taxation
Tax Law
spellingShingle Tax Law
Taxation
Revenue Law
Stamp Duties
Asian Studies
Taxation
Tax Law
OOI, Vincent
Stamp duty issues in Singapore Corporate Practice
description A new dimension to the determination and computation of stamp duties payable in corporate transactions has been introduced due to the Additional Conveyance Duties (“ACD”) Regime. For companies with significant residential property holdings, liability to pay ACD potentially extends to all transactions involving the issuance, transfer or cancellation of equity interests. This paper considers the impact of ACD on several common corporate transactions in Singapore, addressing the risks practitioners may face in being blindsided by potential tax liabilities. Besides highlighting potential pitfalls, this paper explores the use of advance rulings and preferring debt financing over equity financing for tax optimisation.
format text
author OOI, Vincent
author_facet OOI, Vincent
author_sort OOI, Vincent
title Stamp duty issues in Singapore Corporate Practice
title_short Stamp duty issues in Singapore Corporate Practice
title_full Stamp duty issues in Singapore Corporate Practice
title_fullStr Stamp duty issues in Singapore Corporate Practice
title_full_unstemmed Stamp duty issues in Singapore Corporate Practice
title_sort stamp duty issues in singapore corporate practice
publisher Institutional Knowledge at Singapore Management University
publishDate 2018
url https://ink.library.smu.edu.sg/sol_research/2786
https://ink.library.smu.edu.sg/context/sol_research/article/4744/viewcontent/4507_Vincent_Ooi___Stamp_Duty_Issues_in_Singapore_Corporate_Practice__Published_on_e_First_23_April_2018_.pdf
_version_ 1772829629073063936

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