On 13 July 2015, the Inland Revenue Authority of Singapore published the third edition of the e-Tax Guide - Income Tax and Stamp Duty: Mergers and Acquisitions Scheme. The scheme, introduced in 2010 and enhanced in 2012, provides for tax allowances, stamp duty relief and double tax deductions (DTD) for qualifying M&A transactions.

The topics covered by the guide include:

• Overview of M&am…