Singapore Advance Ruling Summary on the Withholding Tax Treatment of Technical Service Fees Payable by Customers in Singapore
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 v…