CIT v AQQ: The Singapore GAAR and its Australasian influences

Publication Type

Journal Article

Publication Date

1-2023

Abstract

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.

Discipline

Asian Studies | Tax Law

Research Areas

Corporate, Finance and Securities Law

Publication

British Tax Review

Volume

2023

Issue

5

First Page

724

Last Page

731

ISSN

0007-1870

Publisher

Sweet and Maxwell

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