The Inland Revenue Authority of Singapore has published Advance Ruling Summary No. 5/2025 on whether a company has a taxable presence in Singapore by virtue of it selling locally manufactured goods to its Singapore customers and the provision of sales and marketing support services by a related entity in Singapore.
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Advance Ruling Summary No. 5/2025
1. Subject:
Whether:
a. a company has a taxable presence in Singapore by virtue of it selling goods manufactured locally by a related…