Stamp duty issues in Singapore Corporate Practice

• 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
• Institution: Singapore Management University

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...