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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| Format: | text |
| Language: | English |
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Institutional Knowledge at Singapore Management University
2020
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| 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 |