Abstract
In this article, the authors discuss the issue of whether Singapore’s general anti-avoidance rule (GAAR) can apply to a Singaporean tax treaty where there is no express anti-avoidance rule or reservation to apply the GAAR. It also covers the decision of the Income Tax Board of Review in the first anti-avoidance case in Singapore, AQQ v. CIT.
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a callDisclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.
