{"id":1913,"date":"2022-03-19T10:12:00","date_gmt":"2022-03-19T02:12:00","guid":{"rendered":"http:\/\/ehluar.com\/main\/?p=1913"},"modified":"2022-05-16T10:12:59","modified_gmt":"2022-05-16T02:12:59","slug":"iras-e-tax-guide-tax-treatment-of-public-private-partnership-arrangements","status":"publish","type":"post","link":"http:\/\/ehluar.com\/main\/2022\/03\/19\/iras-e-tax-guide-tax-treatment-of-public-private-partnership-arrangements\/","title":{"rendered":"IRAS e-Tax Guide: Tax Treatment of Public-Private Partnership Arrangements"},"content":{"rendered":"\n<p>On or about 18 Mar 2022, the Inland Revenue Authority of Singapore (IRAS) has published the Fourth edition of the e-Tax guide, Income Tax: Tax Treatment of Public-Private Partnership Arrangements. It replaces the Third edition published on 22 Feb 2019. <\/p>\n\n\n\n<p>This e-Tax guide explains the approach that the Comptroller of Income Tax (\u201cCIT\u201d) takes to establish the scope of services carried on by the private sector operator involved in a Public Private Partnership (\u201cPPP\u201d) project and provides details on the income tax treatment that would apply. <\/p>\n\n\n\n<p>The scope of a PPP operator\u2019s trade or business will typically fall within one of the following categories &#8211;<\/p>\n\n\n\n<ol class=\"wp-block-list\"><li>Operation &amp; Maintenance (\u201cO&amp;M\u201d) service provider;<\/li><li>Finance Lease lessor1 and O&amp;M service provider; or<\/li><li>Design, construction, and O&amp;M service provider.<\/li><\/ol>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>On or about 18 Mar 2022, the Inland Revenue Authority of Singapore (IRAS) has published the Fourth edition of the e-Tax guide, Income Tax: Tax Treatment of Public-Private Partnership Arrangements. It replaces the Third edition published on 22 Feb 2019. This e-Tax guide explains the approach that the Comptroller of Income Tax (\u201cCIT\u201d) takes to [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"nf_dc_page":"","_et_pb_use_builder":"off","_et_pb_old_content":"","_et_gb_content_width":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[8,6],"tags":[],"class_list":["post-1913","post","type-post","status-publish","format-standard","hentry","category-incometax","category-techupdates"],"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"_links":{"self":[{"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/posts\/1913","targetHints":{"allow":["GET"]}}],"collection":[{"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/comments?post=1913"}],"version-history":[{"count":3,"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/posts\/1913\/revisions"}],"predecessor-version":[{"id":1917,"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/posts\/1913\/revisions\/1917"}],"wp:attachment":[{"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/media?parent=1913"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/categories?post=1913"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/tags?post=1913"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}