新加坡印花税：强化额外转让税规则

Asia-Pacific Tax Bulletin Pub Date : 2020-03-19 DOI:10.59403/1mvzavc

J. Tan

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引用次数: 0

摘要

额外转让税（ACD）是 2017 年针对出售物业密集型公司的股份而引入的一种税，旨在为新加坡的房地产市场降温。本文指出了规则中的漏洞，这些漏洞可被用来规避附加转让税，或无意中引发不知情的纳税人缴纳附加转让税，并提出了解决这些漏洞的方案。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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Singapore Stamp Duty: Strengthening the Additional Conveyance Duty Rules

Additional conveyance duty (ACD) is a tax that was introduced in 2017 on the sale of shares in property-heavy companies, with the aim of cooling the property market in Singapore. This article identifies gaps in the rules which can be used to avoid ACD, or which can inadvertently trigger ACD for unsuspecting taxpayers, and proposes solutions to address these gaps.

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Asia-Pacific Tax Bulletin

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