Lexology Panoramic: Tax Controversy 2027 – Singapore Chapter by Yang Shi Yong

25 Aug 2026

Tax & Private Client Services Director Yang Shi Yong authored the Singapore chapter of Lexology Panoramic: Tax Controversy 2027.

The chapter provides an overview of Singapore’s legislative framework for tax administration and disputes. It examines the tax authority’s approach to compliance and enforcement, including the review of tax returns, requests for information, protection of commercial information, collection of overdue payments, penalties, criminal consequences, and tax avoidance.

It also discusses third-party and cross-border cooperation, voluntary disclosure, taxpayer rights, dispute resolution, and court proceedings. The chapter concludes with recent developments, including increased enforcement against missing trader or carousel fraud, and guidance from the Appellate Division of the High Court on the distinction between “plant” and “structures” for capital allowance purposes.

Please click here to read the full chapter.