Ee Kiat Gan
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Ee Kiat has a JD from the Singapore Management University and a B.Acc from the Nanyang Technological University. He hopes to put his Accountancy background to good use in the field of tax law.

SMU Lexicon: The Supremacy of the “Taxpayer-Intentions” Approach to the Capital-Income Divide: GBG v The Comptroller of Income Tax

Reading Time: 6 minutesIntroduction The Income Tax Board of Review (“ITBR”) decision in the 2016 case of GBG v The Comptroller of Income Tax[1] (“GBG”) has shed some light on the conditions that must be fulfilled before the costs of debt may be deducted against taxable income. More importantly, it establishes the legal principle that whether expenditure is […]