CIT v AQQ: The Singapore GAAR and its Australasian influences
The pre-1988 Australasian GAAR jurisprudence continues to exert a strong influence on the Singapore GAAR, which references concepts such as the “predication principle” and “scheme and purpose approach”. 10 years after the first and only apex court decision, questions still remain.
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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/4372 |
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| Institution: | Singapore Management University |
| Language: | English |
| Summary: | The pre-1988 Australasian GAAR jurisprudence continues to exert a strong influence on the Singapore GAAR, which references concepts such as the “predication principle” and “scheme and purpose approach”. 10 years after the first and only apex court decision, questions still remain. |
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