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Singapore Advance Ruling on Whether a Company has a Taxable Presence in Singapore if Selling Locally Manufactured Goods

|Approved Changes|Singapore
Singapore

The Inland Revenue Authority of Singapore has published Advance Ruling Summary No. 5/2025 on whether a company has a taxable presence in Singapore by virtue of it selling locally manufactured goods to its Singapore customers and the provision of sales and marketing support services by a related entity in Singapore.

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Advance Ruling Summary No. 5/2025

1. Subject:

Whether:

a. a company…

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