Challenges faced on e-Commerce

Determining whether a supply is a B2B supply or B2C supply Under the Overseas Vendor Registration (OVR) regime, overseas suppliers are required to treat the services as supplied to a non-GST registered customer and charge and account for GST on their supplies. This is...

Singapore-Armenia DTA

On or about 23 Dec 2021, the Agreement between the Singapore and Armenia for the Elimination of Double Taxation with respect to Taxes on Income and the Prevention of Tax Evasion and Avoidance (“DTA”), signed on 8 July 2019, entered into force on 23 December 2021. The...

Singapore-Jordan DTA

On or about 3 Jan 2022, the Agreement between Singapore and Jordan for the Elimination of Double Taxation with respect to Taxes on Income and the Prevention of Tax Evasion and Avoidance (“DTA”) was signed on 14 Jul 2021, entered into force on 30 December 2021. The DTA...