In Singapore a decision of the High Court on a tax avoidance arrangement has been upheld by the Court of Appeal. Although the taxpayer had made an arrangement to avoid tax the Court found that the Comptroller had acted beyond the powers bestowed by the law in issuing additional assessments to demand the return of tax refunds previously given to the taxpayer (Comptroller of Income Tax v. AQQ [2014] SGCA 15).
Related Posts

Singapore updates business expense deduction guidance, clarifies rules for Green Certificates, Green Credits
The Inland Revenue Authority of Singapore (IRAS) has updated its guidance on business expense deductions, clarifying
Read More
Singapore: IRAS issues ruling on property disposal gains
Inland Revenue Authority of Singapore (IRAS) issued Advance Ruling Summary No. 18/2026 on 1 October 2026, addressing
Read More
Singapore updates Pillar Two guidance outlining Side-by-Side package rules
The Inland Revenue Authority of Singapore (IRAS) has updated its guidance page on the Global Anti-Base Erosion (GloBE)
Read More
Singapore, Kyrgyzstan sign income tax treaty
Singapore and Kyrgyzstan signed an income tax treaty on 12 October 2026, according to the Inland Revenue Authority of
Read More
Singapore adds Antigua and Barbuda to CbC report exchange list
Singapore’s Inland Revenue Authority of Singapore (IRAS) has expanded the list of jurisdictions with which it can
Read More
Singapore: IRAS issues advance ruling on intellectual property transfer within multinational group
The Inland Revenue Authority of Singapore (IRAS) has ruled in Advance Ruling Summary No. 17/2026 published on 1 October
Read More