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Mediating Tax Disputes in Singapore

Danny Quah

[2020] SAL Prac 9

Mediation has become a “buzzword” in Singapore ever since the United Nations decided to name its convention on mediation the “Singapore Convention on Mediation”. However, the Inland Revenue Authority of Singapore (“IRAS”) remains impervious to the allure of mediation to date. This article seeks to explore the challenges which IRAS may face in embracing mediation for the resolution of domestic tax disputes and suggests a way forward.