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Singapore Advance Ruling on Tax Treatment of Consideration Received for the Transfer of Certain Intellectual Property

|Approved Changes|Singapore
Singapore

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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