The Inland Revenue Authority of Singapore has published Advance Ruling Summary No. 10/2022, concerning the withholding tax treatment of technical service fees payable by customers in Singapore.
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Advance Ruling Summary No. 10/2022
Subject:
- Whether Company A has a taxable source or tax liability in Singapore under Section 10(1) (read with Section 12(1)) of the Income Tax Act ("ITA") by virtue of its activities performed in Singapore; and
- Singapore withholding tax treatment on technica…