The anti-avoidance response to professionals incorporating companies in Singapore

The anti-avoidance response to professionals incorporating companies in Singapore

The issue of whether the incorporating of companies by professionals in Singapore constitutes tax avoidance has attracted considerable attention. The recent case of GCL v. CIT provides some guidance in this area. It reaffirms the general two-part test in CIT v. AQQ, requiring one to first apply the...

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Bibliographic Details
Main Author: OOI, Vincent
Format: text
Language:English
Published: Institutional Knowledge at Singapore Management University 2020
Subjects:
Tax Law
Taxation
Tax Avoidance
Asian Studies
Securities Law
Online Access:https://ink.library.smu.edu.sg/sol_research/3159
https://ink.library.smu.edu.sg/context/sol_research/article/5117/viewcontent/2020_Anti_Avoidance_Response_to_Professionals_Incorporating_Companies_in_Singapore_sv.pdf
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Institution: Singapore Management University
Language: English

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https://ink.library.smu.edu.sg/sol_research/3159
https://ink.library.smu.edu.sg/context/sol_research/article/5117/viewcontent/2020_Anti_Avoidance_Response_to_Professionals_Incorporating_Companies_in_Singapore_sv.pdf

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