On 25 May 2016, the Inland Revenue Authority of Singapore (IRAS) published an e-Tax guide on the determination of the belonging status of suppliers and customers for the purpose of determining the Goods and Services Tax (GST) treatment of the provision of services. According to the guide, the place where a supplier belongs will affect whether a supply of services is within the charging scope of GST, and the place where a customer belongs will affect whether a supply of services can be zero-ra…