by admin | Jan 6, 2021 | Income Tax, Tech News
On or about 4 Jan 2021, the Inland Revenue Authority of Singapore (IRAS) has published an Income Tax Advance Ruling Summary No. 1/2021 with regards to “Related party for Singapore transfer pricing purposes”. The subject was whether Company A (“Co A”) is...
by admin | Dec 3, 2020 | Income Tax, Tech News
On or about 1 Dec 2020, the Inland Revenue Authority of Singapore (IRAS) has published an Income Tax Advance Ruling Summary No. 12/2020 with regards to “Withholding tax on art performance fees”. The subject was whether the provisions of sections 12(7)(a),...
by admin | Dec 3, 2020 | Income Tax, Tech News
On or about 1 Dec 2020, the Inland Revenue Authority of Singapore (IRAS) has published an Income Tax Advance Ruling Summary No. 13/2020 with regards to “Withholding tax on payments made pursuant to license agreement”. The Subject was whether the...
by admin | Dec 3, 2020 | Income Tax, Tech News
On or about 1 Dec 2020, the Inland Revenue Authority of Singapore (IRAS) has published an Income Tax Advance Ruling Summary No. 14/2020 with regards to “Qualifying Debt Securities”. The Subject was whether: the perpetual capital securities (“Securities”)...
by admin | Nov 4, 2020 | Income Tax, Tech News
On or about 2 Nov 2020, the Inland Revenue Authority of Singapore (IRAS) has published an Income Tax Advance Ruling Summary No. 11/2020 with regards to “Whether the use of unremitted foreign sourced income towards capital reduction constitutes deemed remittance...
by admin | Sep 3, 2020 | Income Tax, Tech News
On or about 1 Sep 2020, the Inland Revenue Authority of Singapore (IRAS) has published an Income Tax Advance Ruling Summary No. 10/2020 with regards to “Income tax issues relating to a foreign Limited Partnership”. The Subject was whether B Limited...
