by admin | Aug 4, 2025 | Income Tax, Tech News
The Inland Revenue Authority of Singapore (IRAS) has issued an Advance Ruling (Income Tax) Summary No. 16/2025 clarifying the tax treatment of gains arising from the intra-group transfer of long-held investment properties. The ruling addresses a specific case...
by admin | Aug 4, 2025 | Income Tax, Tech News
The Inland Revenue Authority of Singapore (IRAS) has issued a significant advance ruling concerning the application of economic substance requirements under Section 10L of the Income Tax Act 1947 to a special purpose vehicle (SPV) structure in Advance Ruling (Income...
by admin | Aug 3, 2025 | Income Tax, Tech News
The Inland Revenue Authority of Singapore (IRAS) has issued an Advance Ruling (Income Tax) Summary No. 15/2025, clarifying that the endorsement of promissory notes to settle intercompany interest receivables does not trigger the “received in Singapore”...
