Singapore Advance Ruling on Tax Treatment of Consideration Received for the Transfer of Certain Intellectual Property
The Inland Revenue Authority of Singapore has published Advance Ruling Summary No. 11/2025 on the tax treatment of consideration received for the transfer of certain intellectual property.
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Advance Ruling Summary No. 11/2025
1. Subject:
a. Whether the consideration received by Company A from Company B in relation to the transfer of the improvements of licenced Intellectual Property ("…
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