新加坡高等法院驳回Changi机场关于2.7亿美元基础设施的减税上诉。 Singapore High Court denies Changi Airport's tax break appeal on $270 million in infrastructure.

Changi机场集团(CAG)在跑道、滑行道和停机坪上花费了2.7亿美元,因此失去了要求减免税额的呼吁。 Changi Airport Group (CAG) lost its appeal for a tax break on $270 million spent on runways, taxiways, and aprons. 新加坡高等法院裁定这些资产被视为结构,不是贸易工具,因此没有资格根据《所得税法》享受资本津贴。 The Singapore High Court ruled these assets are considered structures, not tools of trade, and therefore ineligible for capital allowances under the Income Tax Act. 法院强调了适当分类的重要性,维持了法庭的结论,区分工厂/机械和建筑物/结构。 The court emphasized the importance of proper categorization and upheld the tribunal's findings, distinguishing between plant/machinery and buildings/structures.