The Inland Revenue Authority of Singapore (IRAS) has published updated guidance on the tax residence status of companies and permanent establishments in light of the COVID-19 pandemic.
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Tax Residence Status of a Company and Permanent Establishment
Tax Residence Status of a Company*
Where a company is not able to hold its Board of Directors meeting in Singapore due to the travel restrictions relating to COVID-19, IRAS is prepared to consider the company as a Singapore tax resident f…