The Inland Revenue Authority of Singapore has published Advance Ruling Summary No. 5/2023 on whether Singapore withholding tax is applicable on certain payments made under an agreement in respect of a service program.
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Advance Ruling Summary No. 5/2023
1. Subject:
Whether: a. the payments made under an agreement in respect of a service program ("Agreement") should be regarded as sourced in Singapore, and hence subject to withholding tax.
2. Relevant background and facts:
a. Compa…