Case Note: Tax Avoidance Gone Sour: Andermatt Investments Pte Ltd V Cit [[1995] 1 SLR [Singapore Law Reports] 66, Hc, [1995] 3 SLR 451, Ca]

Posted: 7 Apr 2005

See all articles by Liu Hern Kuan

Liu Hern Kuan

Inland Revenue Authority of Singapore

Abstract

Under the Income Tax Act, an expense could be deductible if, subject to section 15, it fell within sections 14(1)(a)-(g). The issue in the recent Court of Appeal decision of Andermatt Investments Pte Ltd v CIT was whether an interest expense fell to be deducted under section 14(1)(a).

Keywords: Tax law, income tax, deductibility of interest expenses, tax avoidance, Singapore

JEL Classification: K34

Suggested Citation

Hern Kuan, Liu, Case Note: Tax Avoidance Gone Sour: Andermatt Investments Pte Ltd V Cit [[1995] 1 SLR [Singapore Law Reports] 66, Hc, [1995] 3 SLR 451, Ca]. Available at SSRN: https://ssrn.com/abstract=696525

Liu Hern Kuan (Contact Author)

Inland Revenue Authority of Singapore ( email )

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

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

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