Singapore property tax law as it stands: The Rebus Sic Stantibus principle and the statutory formula

Singapore property tax law as it stands: The Rebus Sic Stantibus principle and the statutory formula

The Singapore jurisprudence appears to have adopted the proposition that the rebus sic stantibus principle is to be disapplied where section 2(3) of the Singapore Property Tax Act (“PTA”) (the “Statutory Formula”) is applied. This article argues that this proposition perhaps ought to be stated more...

Full description

Saved in:
Bibliographic Details
Main Author: OOI, Vincent
Format: text
Language:English
Published: Institutional Knowledge at Singapore Management University 2020
Subjects:
Tax Law
Property Tax
Statutory Fictions
Taxation
Asian Studies
Business Organizations Law
Online Access:https://ink.library.smu.edu.sg/sol_research/3179
https://ink.library.smu.edu.sg/context/sol_research/article/5137/viewcontent/A033._Singapore_Property_Tax_Law_as_it_Stands__The_Rebus_Sic_Stantibus_Principle_and_the_Statutory_Formula.pdf
Tags: Add Tag
No Tags, Be the first to tag this record!
Institution: Singapore Management University
Language: English

Internet

https://ink.library.smu.edu.sg/sol_research/3179
https://ink.library.smu.edu.sg/context/sol_research/article/5137/viewcontent/A033._Singapore_Property_Tax_Law_as_it_Stands__The_Rebus_Sic_Stantibus_Principle_and_the_Statutory_Formula.pdf

Similar Items