Comptroller of Income Tax v BJY and Others

JurisdictionSingapore
Date2013
Year2013
CourtHigh Court (Singapore)

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4 cases
  • Minister of Finance v AAA Group Ltd and WX
    • Bermuda
    • Supreme Court (Bermuda)
    • 1 July 2016
    ...a connection between the information requested and the enforcement of the requesting state's tax laws.’ In Comptroller of Income Tax v BJY 16 ITLR 324; [2013] SGHC 173, Andrew Ang J stated at para 28 that the applicant: ‘must at the very least explain why the particular information requeste......
  • Minister of Finance v AP (formerly known as AA)
    • Bermuda
    • Supreme Court (Bermuda)
    • 23 March 2016
    ...of information that could not otherwise be sought from any party including the requested state.’ 55 In Comptroller of Income Tax v BJY 16 ITLR 324; [2013] SGHC 173, Andrew Ang J stated at para 28: ‘Since the requested information need only be foreseeably relevant, the requesting state need ......
  • Minister of Finance v AP
    • Bermuda
    • Supreme Court (Bermuda)
    • 23 March 2016
    ...of information that could not otherwise be sought from any party including the requested state.’ 55. In Comptroller of Income Tax v BJYUNK16 ITLR 324; [2013] SGHC 173, Andrew Ang J stated at para 28: ‘Since the requested information need only be foreseeably relevant, the requesting state ne......
  • ABU v Comptroller of Income Tax
    • Singapore
    • Court of Appeal (Singapore)
    • Invalid date