Taxation Singapore

Stamp Duty in Singapore

By Leung Yew Kwong
LexisNexis Singapore January 1999

Specifications

ISBN-13
9789812360229
Publisher
LexisNexis Singapore
Publication
January 1999
Format
Paperback
Jurisdiction
Singapore ? Countri(es) for reference only

Details

This book traces the recent changes in stamp duty and discusses the 1996 anti-speculation measures and the 1998 changes announced by the Minister in his Budget speech on 27 February 1998, whereby stamp duty is confined to instruments relating to immovable property and stock or shares.

The book also gives an insight into the scope of stamp duty and the various chargeable instruments, the enforcement mechanism of the duty, various reliefs and anti-avoidance measures. A must-read book for all lawyers, accountants and other professionals who require a knowledge of stamp duty law and practice in their work.

Table of Contents

· Chapter 1: History of Stamp Duty
· Chapter 2: Scope of Stamp Duty and General Principles
· Chapter 3: Statutory Interpretation and Revenue Statues
· Chapter 4: Obligation to Stamp Duty, Penalties and Offences
· Chapter 5: Immovable Property
· Chapter 6: Stock and Shares
· Chapter 7: Reliefs
· Chapter 8: Adjudication and Appeals

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