{"id":952,"date":"2019-02-25T16:00:44","date_gmt":"2019-02-25T08:00:44","guid":{"rendered":"http:\/\/ehluar.com\/main\/?p=952"},"modified":"2019-04-08T07:27:16","modified_gmt":"2019-04-07T23:27:16","slug":"e-tax-guide-treatment-of-public-private-partnership-arrangements","status":"publish","type":"post","link":"http:\/\/ehluar.com\/main\/2019\/02\/25\/e-tax-guide-treatment-of-public-private-partnership-arrangements\/","title":{"rendered":"IRAS e-Tax Guide: Treatment of Public-Private Partnership Arrangements"},"content":{"rendered":"\n<p>On or about 22 February 2019, the Inland Revenue Authority\nof Singapore (IRAS) has published the third edition of e-Tax Guide: Treatment\nof Public-Private Partnership Arrangements. It replaces the second edition\nwhich was published on 27 December 2013.<\/p>\n\n\n\n<p>This e-Tax guide explains the approach the Comptroller of\nIncome Tax (\u201cCIT\u201d) takes to establish the scope of services carried on by the\nprivate sector operator involved in a Public Private Partnership (\u201cPPP\u201d)\nproject and provides details on the income tax treatment that would apply.<\/p>\n\n\n\n<p>The e-Tax Guide has been updated to incorporate the\nfollowing changes:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Consequential amendments to paragraphs 6.2, 7.9 and 7.10 as a result of the replacement of FRS 11 and FRS 18 with FRS 115<\/li><li>Consequential amendments to paragraphs 6.3 and 6.4 to include new financial reporting standards, namely FRS 116, SFRS(I) 1-17, SFRS(I) 16, and SFRS(I) INT 4.<\/li><li>Consequential amendments to paragraphs 6.2, 6.3, 6.4, 7.9 and 7.10 to include new financial reporting standard, SFRS(I) INT 12<\/li><\/ul>\n\n\n\n<p>Source: <em>IRAS<\/em>, 22 February 2019<\/p>\n","protected":false},"excerpt":{"rendered":"<p>On or about 22 February 2019, the Inland Revenue Authority of Singapore (IRAS) has published the third edition of e-Tax Guide: Treatment of Public-Private Partnership Arrangements. It replaces the second edition which was published on 27 December 2013. This e-Tax guide explains the approach the Comptroller of Income Tax (\u201cCIT\u201d) takes to establish the scope [&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-952","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\/952","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=952"}],"version-history":[{"count":2,"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/posts\/952\/revisions"}],"predecessor-version":[{"id":968,"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/posts\/952\/revisions\/968"}],"wp:attachment":[{"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/media?parent=952"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/categories?post=952"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/tags?post=952"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}