Taxation of trusts in Singapore
| Autor: | Stephen Banfield |
|---|---|
| Rok vydání: | 2021 |
| Zdroj: | Trusts & Trustees. 27:642-645 |
| ISSN: | 1752-2110 1363-1780 |
| DOI: | 10.1093/tandt/ttab036 |
| Popis: | Trusts are commonly used in the design of wealth planning structures in Asia. It is generally necessary for a trustee to consider the Singapore taxation of a trust if it is administered in Singapore, or otherwise has a nexus due to the functions performed by other parties. Few specific legislative provisions apply and the administrative practise of the Inland Revenue Authority of Singapore is concisely stated. This gives rise to a number of potentially complex issues which should be considered by trustees. These issues are ripe for future administrative or judicial clarification. |
| Databáze: | OpenAIRE |
| Externí odkaz: |
|