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Singapore: Stamp Duty on Some Property Sales

(Feb. 25, 2010) On February 19, 2010, Singapore's Inland Revenue Authority issued a tax guide in electronic form on the imposition of a stamp duty on the seller of certain residential properties. The duty is to be paid only by those persons who sell properties that have been acquired on or after February 20, 2010, […]

Singapore: Two Bills Passed Amending Income Tax Act

(Dec. 9, 2009) The Parliament of Singapore passed the Income Tax (Amendment) (Exchange of Information) [EOI] Bill 2009 on October 19, 2009, and the Income Tax (Amendment) Bill 2009 on November 23, 2009. (Bill texts, Parliament of Singapore website, &, respectively (last visited Dec. 8, 2009).) The EOI bill provides for Singapore's implementation […]

China; Singapore: Cooperation Agreements Signed and Double Taxation Agreement Amended

(Sept. 16, 2009) The People's Republic of China (PRC) and Singapore signed two memoranda of understanding (MOU) on August 24, 2009. The two MOUs, on scientific and technological cooperation and on enhanced exchanges of civil servants for purposes of study visits, were inked during four days of high-level talks held in Singapore between the two […]

Singapore: Human Organ Transplant Act Amended

(Apr. 15, 2009) On March 24, 2009, Singapore's Parliament adopted a controversial amendment to the Human Organ Transplant Law that will permit reimbursement for altruistic living organ donations. The United States and the United Kingdom, among other countries, already have in place schemes for reimbursement. (Pearl Forss, S'pore to Allow Reimbursement for Altruistic Living Organ […]

Malaysia; Singapore: Court Rules in Maritime Dispute

(June 2, 2008) In a May 23, 2008, ruling of the International Court of Justice, Singapore has been accorded sovereignty over an island in the Straits of Singapore. The island, often called Pedra Branca but known in Malaysia as Pulau Batu Puteh, has a lighthouse and was the subject of a dispute between Singapore and […]