The Inland Revenue Authority of Singapore has published Advance Ruling Summary No. 10/2022, concerning the withholding tax treatment of technical service fees payable by customers in Singapore. --- Advance Ruling Summary No. 10/2022 Subject: Whether Company A has a taxable source or tax liability in Singapore under Section 10(1) (read with Section 12(1)) of the Income Tax Act ("ITA") by virtue of its activities performed in Singapore; and Singapore withholding tax treatment on technical service fees payable by customers in Singapore to Company A. Relevant background and facts: Company A is incorporated outside Singapore and is not a tax resident...