The Inland Revenue Authority of Singapore (IRAS) recently updated its COVID-19 support measures and guidance in relation to the guidance on Working Remotely from Singapore due to COVID-19. For Singapore citizens and Singapore permanent residents, if work is being performed remotely in Singapore for an overseas employer, the IRAS is prepared to consider such work as not exercising employment in Singapore if: There is no change in the contractual terms governing the overseas employment of the individuals before or after their return to Singapore; and The arrangement is a temporary work arrangement due to COVID-19. If the conditions are met,...