'99-to-1’ property deals: Stamp duty avoidance or honest mistake

'99-to-1’ property deals: Stamp duty avoidance or honest mistake

This article explains in detail the legal issues surrounding the recent ABSD audit and how exactly the general anti-avoidance rule and the stamp duty avoidance surcharge in the Stamp Duties Act 1929 can be invoked by the IRAS.The article highlights the fact that it may not be enough for a property b...

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Bibliographic Details
Main Author: OOI, Vincent
Format: text
Language:English
Published: Institutional Knowledge at Singapore Management University 2023
Subjects:
Stamp duties
tax law
taxation
Singapore taxation
Asian Studies
Property Law and Real Estate
Real Estate
Online Access:https://ink.library.smu.edu.sg/sol_research/4320
https://ink.library.smu.edu.sg/context/sol_research/article/6278/viewcontent/PropertyDeals_StampDuty_ST20230407_av.pdf
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Institution: Singapore Management University
Language: English

Internet

https://ink.library.smu.edu.sg/sol_research/4320
https://ink.library.smu.edu.sg/context/sol_research/article/6278/viewcontent/PropertyDeals_StampDuty_ST20230407_av.pdf

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