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...
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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/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 |
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| Institution: | Singapore Management University |
| Language: | English |