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ACC_TAX025i
English
This course features highlights of the ISCA Conference 2024 held on 14-15 November 2024.
Synopsis:
In a pivotal landmark ruling, the Singapore’s High Court has redefined the GST framework for direct marketing entities. Central to this development was the decision of Herbalife International Singapore Pte Ltd v CGST [2023] SGHC 54, which revolved around the application of GST on products sold at a discount by Herbalife to its affiliates. The crux of the matter is as follows: should GST be levied on the original or discounted price?
Our speaker will delve into the intricacies of this groundbreaking judgment and its ramifications for direct marketing operations carried out in Singapore. He will also explain the arguments put forth by him that influenced the court’s verdict, thereby establishing a favourable benchmark for similar market players that have analogous disputes. Attendees will emerge from this session with an enhanced understanding of the GST intricacies and strategic insights into navigating tax disputes and ensuring tax compliance within their business ventures.
Intended For:
Competency Mapping:
Chairman, International Fiscal Association - Singapore Chapter; Executive Management Committee Partner, Head of Tax, Rajah & Tann Singapore LLP