Artificially low salaries and tax dodging

• Main Authors: LIU, Hern Kuan, OOI, Vincent
• Format: text
• Language: English
• Published: Institutional Knowledge at Singapore Management University 2020
• Subjects: Tax Law; Taxation; Tax Avoidance; Commercial Law
• Online Access: https://ink.library.smu.edu.sg/sol_research/3241; https://ink.library.smu.edu.sg/context/sol_research/article/5200/viewcontent/2020__Artificially_Low_Salaries_and_Tax_Dodging.pdf
• Institution: Singapore Management University

In the recent case of Wee Teng Yau v Comptroller of Income Tax, the Singapore Supreme Court considered the issue of tax avoidance by professionals for the first time. The case involved a dentist, Dr Wee, who was initially employed by Alfred Cheng Orthodontic Clinic Pte Ltd (ACOC). Subsequently, he i...