Stamp duty relief and anti-avoidance provisions

• المؤلف الرئيسي: OOI, Vincent
• التنسيق: text
• اللغة: English
• منشور في: Institutional Knowledge at Singapore Management University 2018
• الموضوعات: Tax; Tax Law; Asian Studies; Taxation-State and Local
• الوصول للمادة أونلاين: https://ink.library.smu.edu.sg/sol_research/2826; https://ink.library.smu.edu.sg/context/sol_research/article/4784/viewcontent/17._Stamp_Duty_Relief_and_Anti_Avoidance_Provision.pdf

Reliefs from stamp dutyIn certain circumstances, stamp duty reliefs may be applicable to instruments that would otherwise be dutia-ble, provided that the reliefs are claimed within specified statutory time limits. Such reliefs are distinct from stamp duty remissions, which may be granted by the Mini...