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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2023
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sg-smu-ink.sol_research-63302024-01-18T02:30:03Z CIT v AQQ: The Singapore GAAR and its Australasian influences OOI, Vincent 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. 2023-01-01T08:00:00Z text https://ink.library.smu.edu.sg/sol_research/4372 Research Collection Yong Pung How School Of Law eng Institutional Knowledge at Singapore Management University Asian Studies Tax Law |
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Asia |
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English |
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Asian Studies Tax Law |
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Asian Studies Tax Law OOI, Vincent CIT v AQQ: The Singapore GAAR and its Australasian influences |
| description |
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. |
| format |
text |
| author |
OOI, Vincent |
| author_facet |
OOI, Vincent |
| author_sort |
OOI, Vincent |
| title |
CIT v AQQ: The Singapore GAAR and its Australasian influences |
| title_short |
CIT v AQQ: The Singapore GAAR and its Australasian influences |
| title_full |
CIT v AQQ: The Singapore GAAR and its Australasian influences |
| title_fullStr |
CIT v AQQ: The Singapore GAAR and its Australasian influences |
| title_full_unstemmed |
CIT v AQQ: The Singapore GAAR and its Australasian influences |
| title_sort |
cit v aqq: the singapore gaar and its australasian influences |
| publisher |
Institutional Knowledge at Singapore Management University |
| publishDate |
2023 |
| url |
https://ink.library.smu.edu.sg/sol_research/4372 |
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