Income Taxation of Isolated Property Transactions in Singapore

Posted: 23 Feb 2005

See all articles by Liu Hern Kuan

Liu Hern Kuan

Inland Revenue Authority of Singapore

Abstract

This article attempts to identify factors determining the income taxation of property transactions in the local context by an examination of three recent cases decided by the Income Tax Board of Review. . . . An attempt will be made to suggest, in view of the difficulty the courts have in applying legislation, that some law reform is required. The writer will discuss alternative approaches of taxing real property transactions which it will be submitted, will go some way in addressing the difficulties raised by the three cases.

Keywords: Revenue law, tax law, income taxation of immovable property or real estate transactions, Singapore

JEL Classification: K33

Suggested Citation

Hern Kuan, Liu, Income Taxation of Isolated Property Transactions in Singapore. Available at SSRN: https://ssrn.com/abstract=671404

Liu Hern Kuan (Contact Author)

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

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