The Resource ABU v Comptroller of Income Tax : [2015] SGCA 4

ABU v Comptroller of Income Tax : [2015] SGCA 4

Label
ABU v Comptroller of Income Tax : [2015] SGCA 4
Title
ABU v Comptroller of Income Tax : [2015] SGCA 4
Contributor
Subject
Language
eng
Summary
Judgment by the Singapore Court of Appeal, judgment date 22 January 2015. The Japanese National Tax Agency made a request to the Singapore Comptroller of Income Tax under art 26(1) of the Singapore-Japan double taxation agreement for information relating to the taxpayer. This article was incorporated into amendments to the Singapore Income Tax Act which came into effect in 2010. The request sought production of records of bank accounts belonging to the taxpayer, his son and related entities. The Comptroller sought the approval of the High Court which was granted and the taxpayer applied for the order to be discharged or stayed. These applications were dismissed and the taxpayer appealed to the Court of Appeal arguing, amongst other things, that the requests for information related to periods before the amendment to the Income Tax Act came into force and that the High Court should not merely have accepted the content of the request but should have allowed evidence and argument that the statements required to be made in the request were not correct
Citation source
In: International tax law reports. - London. - Vol. 17 (2015),
Geographic coverage
Asia
Language note
English
http://library.link/vocab/relatedWorkOrContributorName
Baker, P
http://library.link/vocab/subjectName
  • case law
  • tax treaty
  • exchange of information
  • income tax
  • retroactive effect
  • mutual assistance
  • disclosure
Label
ABU v Comptroller of Income Tax : [2015] SGCA 4
Instantiates
Publication
Label
ABU v Comptroller of Income Tax : [2015] SGCA 4
Publication

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