Stamp duties in Singapore: Scope and application of the stamp duties act

Vincent OOI, Singapore Management University

Abstract

A. OverviewB. Stamp Duties on PropertyC. Key Terms and ProvisionsD. Anti‐AvoidanceE. The Additional Conveyance Duties Regime (“ACD”)F. Avoidance and Anti‐Avoidance under the ACD RegimeG. ACD and Corporate Practice