Shining a Light on Tax Avoidance

The Business Times, 2018

Posted: 16 Aug 2019

See all articles by Liu Hern Kuan

Liu Hern Kuan

Inland Revenue Authority of Singapore

Vincent Ooi

Singapore Management University - School of Law; Singapore Management University - Centre for AI & Data Governance

Date Written: November 17, 2018

Abstract

OVER the past few weeks, there has been much interest in the issue of tax avoidance and whether high-earning professionals such as doctors and dentists have been engaging in tax avoidance schemes.

Tax avoidance is a technical legal term which has a precise meaning in law. This can be compared to the more general term of "tax dodging", which has no such technical legal meaning. In light of this, we think it might be useful to explain the concept of tax avoidance.

Keywords: Tax Law

Suggested Citation

Hern Kuan, Liu and Ooi, Vincent, Shining a Light on Tax Avoidance (November 17, 2018). The Business Times, 2018. Available at SSRN: https://ssrn.com/abstract=3436543

Liu Hern Kuan

Inland Revenue Authority of Singapore ( email )

55 Newton Road
Revenue House
Singapore, 307987
Singapore
+65 6351 2030 (Phone)
+65 6351 2077 (Fax)

HOME PAGE: http://www.iras.gov.sg

Vincent Ooi (Contact Author)

Singapore Management University - School of Law ( email )

55 Armenian Street
Singapore, 179943
Singapore

HOME PAGE: http://law.smu.edu.sg/faculty/profile/156436/Vincent-OOI

Singapore Management University - Centre for AI & Data Governance ( email )

55 Armenian Street
Singapore
Singapore

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