The anti-avoidance response to professionals incorporating companies in Singapore

• 主要作者: OOI, Vincent
• 格式: text
• 語言: English
• 出版: Institutional Knowledge at Singapore Management University 2020
• 主題: Tax Law; Taxation; Tax Avoidance; Asian Studies; Securities Law
• 在線閱讀: 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

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...