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LexisNexis Annotated Statutes of Singapore 2nd Edition

$138.00 $121.60

The latest edition of the LexisNexis Annotated Statutes of Singapore Stamp Duties Act is a must-have, timely and authoritative resource for tax practitioners and business enterprises. It is a section by section commentary of the Stamp Duties Act and includes updated and convenient reference information from various sources such as subsidiary legislation, court judgments, case law and IRAS circulars. This book offers practical and useful guidance for those who need to explore or understand this area of law. Some of the highlights of this book include discussion on recent case law and coverage of notable changes in the Stamp Duties Act since 2010. These changes include the following: – further rounds of changes to the seller’s duty in the sale and purchase of residential properties re-introduced in 2010, and extending seller’s duty to industrial properties as well, to enhance the cooling measures – introduction of the additional buyer’s stamp duty (ABSD) – new rules for the transfer of assets involving associated entities – transfer of assets from a private company converting to a limited liability partnership – mergers and acquisitions (M&A)