Comptroller of Income Tax v AZP
| Jurisdiction | Singapore |
| Date | 2002 |
| Year | 2002 |
| Court | High Court (Singapore) |
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7 cases
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Minister of Finance v AAA Group Ltd and WX
...‘foreseeably relevant’ as it occurred in Article 28 of the Singapore-India double taxation convention. In Comptroller of Income Tax v AZP 14 ITLR 1155; [2012] SGHC 112, Choo Han Teck J stated at para 10 that the applicant must: ‘show some clear and specific evidence that there is a connecti......
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Commissioner of Inland Revenue v Chatfield & Co Limited
...any further information from Korea regarding the Request’s compliance with Art 25. Comptroller of Income Tax v AZP [2012] SGHC 112, 14 ITLR 1155 at At [80]. [72] As noted in the context of issue 2 above, the Commissioner accepted that the competent authority needed to satisfy himself that: ......
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Chatfield & Co Limited v The Commissioner of Inland Revenue
...tax, or to prevent fiscal evasion in relation to the same taxes. 22 Relying on Comptroller of Income Tax v AZP [2012] SGHC 112, (2012) 14 ITLR 1155 at [10]; E Reimer and A Rust (eds) Klaus Vogel on Double Taxation Conventions (4th ed, Kluwer Law International, Alphen aan den Rijn, 2015) at ......
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Minister of Finance v AP (formerly known as AA)
...to judicial interpretation. It is fair to characterise their approach as being quite stringent. 54 In Comptroller of Income Tax v AZP 14 ITLR 1155; [2012] SGHC 112, Choo Han Teck J stated at para 10: ‘The first requirement of foreseeable relevance requires the Comptroller (on behalf of the ......
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