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Singapore Advance Ruling on Tax Treatment of Consideration Received in Relation to the Transfer of Certain Intellectual Property

|Approved Changes|Singapore
Singapore

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…

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