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Stamp Duty Relief And Anti-Avoidance Provisions, Vincent Ooi
Stamp Duty Relief And Anti-Avoidance Provisions, Vincent Ooi
Research Collection Yong Pung How School Of Law
Reliefs from stamp dutyIn certain circumstances, stamp duty reliefs may be applicable to instruments that would otherwise be dutia-ble, provided that the reliefs are claimed within specified statutory time limits. Such reliefs are distinct from stamp duty remissions, which may be granted by the Minister through the exercise of his powers under Sec-tion 74 of the Stamp Duties Act (Cap 312, 2006 Ed.). Under Section 74 of the Stamp Duties Act, the Minister has the discretion to prospectively or retrospectively reduce or remit duties subject to such conditions as he may impose. This power may be exercised on a general …
Shining A Light On Tax Avoidance, Hern Kuan Liu, Vincent Ooi
Shining A Light On Tax Avoidance, Hern Kuan Liu, Vincent Ooi
Research Collection Yong Pung How School Of Law
Tax avoidance is a technical legal term which has a precise meaning in law. This can be compared to the more general term of "tax dodging", which has no such technical legal meaning. In light of this, we think it might be useful to explain the concept of tax avoidance.