Singapore Advance Ruling on Tax Treatment of Consideration Received in Relation to the Transfer of Certain Intellectual Property
The Inland Revenue Authority of Singapore has published Advance Ruling Summary No. 16/2022, concerning the tax treatment of consideration received in relation to the transfer of certain intellectual property.
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Advance Ruling Summary No. 16/2022
Subject:
Whether:
- The consideration received by Company A from Company B in relation to the transfer of the improvements of licenced Intelle…