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Comptroller of Income Tax v BJX [2013] SGHC 145
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[2013] SGHC 145
General Division of the High Court of Singapore30 Jul 2013Originating Summons No 184 of 2013 (Summons No 3474 of 2013)
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“allow for the exchange of information between tax administrations “to the widest possible extent” (see para 5 of the OECD Commentary, which was cited with approval in Comptroller of Income Tax v BJX [2013] SGHC 145 at [10]). And, as we reasoned in ABU (see above at [43(a)]), a plain reading of the Eighth Schedule bears”
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Judgment Header
Comptroller of Income Tax v BJX [2013] SGHC 145
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Case No: Originating Summons No 184 of 2013 (Summons No 3474 of 2013)
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Court: General Division of the High Court of Singapore
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Decision Date: 2013-07-30
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