The fine line between planning and avoidance

February 01 2012

Leon Kwong Wing of KhattarWong-Taxand explains how a recent dispute from Singapore sheds light on the debate of a taxpayer’s freedom to legally arrange his affairs in such a manner that maximises his tax benefits against the natural desire of the state to collect the revenue it believes it should.

Unlock this content.

The content you are trying to view is exclusive to our subscribers.

To unlock this content:

Take a Free Trial or Login

Topics

more across site & shared bottom lb ros

More from across our site

Indirect Tax

Brazil’s tax reform: the practical challenges for businesses

The long-awaited overhaul of Brazil’s tax systems will cause uncertainty for businesses. Experts from Lavez Coutinho argue it is essential for company leaders to get ahead of the issues

Raphael Lavez , June 20 2025

Direct Tax

This week in tax: KPMG launches ‘game changer’ AI platform

‘KPMG Workbench’ has a network of 50 AI assistants and chatbots that will assist clients; in other news, Baker McKenzie hired a former US deputy attorney general and tax disputes expert

Sam Sholli, June 20 2025

Direct Tax

Corporation tax represents 40% of UK tax gap, HMRC says

The UK tax agency reported that the total estimated tax gap for the 2023/24 tax year is £46.8 billion

Sam Sholli, June 19 2025

Transfer Pricing

Czech TP ruling highlights need for detailed risk analysis: experts

The case shows that legal relationships between parties bear significance and should be given sufficient weight in TP analyses, one local adviser says

Sam Sholli, June 19 2025

Direct Tax

Trump’s ‘big beautiful’ tax bill may threaten litigation financing, funder suggests

Burford Capital said it hopes that the US Congress will not ‘set back’ business growth and innovation by introducing a tax on litigation funding profits

Sam Sholli, June 18 2025

Direct Tax

Attracting talents: Luxembourg's new impatriate tax regime

The new framework simplifies the process of relocating eligible employees to Luxembourg and offers a ‘clear and streamlined benefit’, says Alexandra Clouté of Ashurst

Alexandra Clouté, June 18 2025

Direct Tax

Five minutes with…Samuel Fernandes de Almeida, MFA Legal

The Portuguese firm’s managing partner tells ITR about his love of Sporting Lisbon, the stress of his '24-hour role', and why tax is never boring

June 17 2025

Direct Tax

Sonnenuntergang hinter dem Brandenburger Tor in Berlin, Deutschl

‘Might be too late’: experts dissect planned German corporate tax cut

The reduction would still ‘leave room’ for pillar two and further reductions would be possible, one expert tells ITR

Sam Sholli, June 16 2025

Direct Tax

‘We will reach €1bn’: WTS Germany on PE investment

Funding from private equity house EQT will propel WTS Germany to compete with the ‘big four’, the firm’s leaders told ITR in an extensive interview

Tom Baker, June 16 2025

Direct Tax

New Zealand’s new economic strategy: leveraging taxation and migration policy

New Zealand is bucking the trend of its international counterparts with its investment-friendly visa approach. Here’s what high-net-worth investors need to know

Suzie Chichester, June 13 2025