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...
by admin | Jul 2, 2020 | Income Tax, Tech News
On or about 30 Jun 2020, the Inland Revenue Authority of Singapore (IRAS) has published an Income Tax Advance Ruling Summary No. 4/2020 with regards to “Exchange fee paid pursuant to exchange of Notes”. The Subject was whether the Exchange Fee can be...
