OrbitaxSingapore Advance Ruling on the Tax Treatment of Gains from the Disposal of Shares
|Approved Changes|Singapore
The Inland Revenue Authority of Singapore has published Advance Ruling Summary No. 10/2023 on the tax treatment of gains from the disposal of shares.
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Advance Ruling Summary No. 10/2023
1. Subject:
Whether the gains derived by Company A from the disposal of ordinary shares in Company B (the "Shares") is capital in nature and not subject to tax under section 10(1) of the Income Tax Ac…
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