SCTP: Latin is Dead; Long live Latin in Tax Laws!


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Recommended: Gain new insights on tax legislation by learning Latin!
Date:
09 December 2021, Thursday
Time:
10.30AM - 12.00PM

Tech check from 10.15am

Venue:
Online Classroom

CPE Hours (Income Tax):

1.5 hour(s)

CPE Hours (GST):

0 hour(s)

Fees:
Complimentary
Contact:
Contact Nabila (+(65) 6360 5969), Rowan (+(65) 6360 5979) or enquiry@sctp.org.sg
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Programme Synopsis

Latin may not be a living language; yet many English words have their etymological roots in Latin. For example, the word “subscribe” in sections 4(2) and 6(1) of the Income Tax Act may only be understood meaningfully with a tracing its Latin roots, as the modern application of that word has evolved beyond its original formulation.  

In other places of the Act, the Latin phrase “in camera” still exists in section 83(3). Of course, the Latin legal maxims such as “ejusdem generis”, “noscitur a sociis” and “reddendo singula singulis”, each of which prescribes a contextual and restrictive interpretation of statutory language in its own peculiar way, are still used in the purposive interpretation of statutes, and no less of tax statutes. Concepts captured by Latin phases such as “de minimis non curat lex”, “pacta sunt servanda”, “rebus sic stantibus”, etc, still have their magical spells when uttered, which sometimes compel devotional following in statutory interpretation.   

Join in this upcoming webinar where Accredited Tax Advisor (Income Tax) Mr Leung Yew Kwong, Principal Advisor in Dispute Management at KPMG, uses examples in the daily use of language, in the statute book and in case law, to illustrate the pervasive but often imperceptible hold that Latin still has, in our daily and professional lives.

Programme Outline

  • Be familiar with various Latin legal maxims  
  • Know the meaning of the various Latin phrases in Singapore’s tax statutes
  • Understand the implications of these terms when interpreting tax laws

About the Facilitator(s)


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Mr Leung Yew Kwong
Principal Advisor, Property Tax & Dispute Management
KPMG in Singapore
Accredited Tax Advisor (Income Tax)


Yew Kwong is currently a Principal Advisor, with KPMG in Singapore, where he deals with issues concerning income tax, stamp duty, GST and property tax.

Prior to joining the firm, Yew Kwong was with Inland Revenue Authority of Singapore (IRAS) where his last-held positions were Chief Legal Officer and Chief Valuer. After leaving IRAS, he was in practice as a tax lawyer for eight years, before joining KPMG in April 2012.

Yew Kwong has argued a number of tax cases before the courts and the Boards of Review, including ACC v Comptroller of Income Tax (which concerned withholding tax on interest rate swap payments), ZF v Comptroller of Income Tax (which concerned the income tax treatment of demountable dormitories as plant), Chief Assessor v First DCS Pte Ltd (which concerned the property tax on chillers and an underground circulation network of pipelines) and Clifford Development Pte Ltd v Commissioner of Stamp Duties (which concerned the reconstruction of two companies for stamp duty purposes).









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