{"title":"新加坡印花税：强化额外转让税规则","authors":"J. Tan","doi":"10.59403/1mvzavc","DOIUrl":null,"url":null,"abstract":"Additional conveyance duty (ACD) is a tax that was introduced in 2017 on the sale of shares in property-heavy companies, with the aim of cooling the property market in Singapore. This article identifies gaps in the rules which can be used to avoid ACD, or which can inadvertently trigger ACD for unsuspecting taxpayers, and proposes solutions to address these gaps.","PeriodicalId":517533,"journal":{"name":"Asia-Pacific Tax Bulletin","volume":" 15","pages":""},"PeriodicalIF":0.0000,"publicationDate":"2020-03-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Singapore Stamp Duty: Strengthening the Additional Conveyance Duty Rules\",\"authors\":\"J. Tan\",\"doi\":\"10.59403/1mvzavc\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"Additional conveyance duty (ACD) is a tax that was introduced in 2017 on the sale of shares in property-heavy companies, with the aim of cooling the property market in Singapore. This article identifies gaps in the rules which can be used to avoid ACD, or which can inadvertently trigger ACD for unsuspecting taxpayers, and proposes solutions to address these gaps.\",\"PeriodicalId\":517533,\"journal\":{\"name\":\"Asia-Pacific Tax Bulletin\",\"volume\":\" 15\",\"pages\":\"\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2020-03-19\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Asia-Pacific Tax Bulletin\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.59403/1mvzavc\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Asia-Pacific Tax Bulletin","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.59403/1mvzavc","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
Singapore Stamp Duty: Strengthening the Additional Conveyance Duty Rules
Additional conveyance duty (ACD) is a tax that was introduced in 2017 on the sale of shares in property-heavy companies, with the aim of cooling the property market in Singapore. This article identifies gaps in the rules which can be used to avoid ACD, or which can inadvertently trigger ACD for unsuspecting taxpayers, and proposes solutions to address these gaps.
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