by admin | Oct 13, 2017 | Income Tax, Tech News
The Inland Revenue Authority of Singapore (IRAS) has published an e-Tax Guide, Income Tax: Avoidance of Double Taxation Agreements (DTAs) that provides taxpayers with guidance on: The interpretation and application of Singapore’s DTAs, and The mutual agreement...
by admin | Oct 11, 2017 | Income Tax, Tech News
The Inland Revenue Authority of Singapore (IRAS) has clarified where the Singapore branch of a foreign company ceases to have a place of business or to carry on business in Singapore, it must inform IRAS in writing. Section 377(1) of the Singapore Companies Act...
by admin | Oct 11, 2017 | Income Tax, Tech News
Foreign income earned by a Singapore resident company may subject to tax twice. Foreign Tax Credit (FTC) in the forms of a Double Tax Relief (DTR) or an Unilateral Tax Credit (UTR) provide Singapore resident company ways to avoid paying twice the tax on the same...
by admin | Aug 5, 2017 | Income Tax, Tech News
Singapore High Court, SGHC 118, decided on 5 June 2017. Introduction: This is an appeal under section 81(2) of the Income Tax Act against the Income Tax Board of Review’s decision regarding the interpretation of section 14(1)(a) of the Income Tax Act on the...
by admin | Aug 5, 2015 | Income Tax, Tech News
On or about 5 August 2019, the Inland Revenue Authority of Singapore (IRAS) has updated its website content on the application for certificates of residence (CORs). Foreign-owned investment-holding companies with purely passive sources of income and receiving only...
