I. Introduction - On 26 April 2023, the Government announced increases to the Additional Buyer’s Stamp Duty (ABSD) rates, which marks a third round of property cooling.
I. Introduction - Attracting high-calibre business owners and high-net-worth individuals has long been a priority of Singapore, as it entrenches itself as a global wealth .
I. Introduction - Determining the true nature of payments in a transaction is crucial in deciding whether a payment is taxable or not, and the case of GFG and another v..