'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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| Format: | text |
| Language: | English |
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Institutional Knowledge at Singapore Management University
2023
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| 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 |