The Inland Revenue Authority of Singapore has published Advance Ruling Summary No. 5/2023 on whether Singapore withholding tax is applicable on certain payments made under an agreement in respect of a service program. --- Advance Ruling Summary No. 5/2023 1. Subject: Whether: a. the payments made under an agreement in respect of a service program ("Agreement") should be regarded as sourced in Singapore, and hence subject to withholding tax. 2. Relevant background and facts: a. Companies A and B (collectively referred to as "Seller") are Country X-resident corporations with their principal place of business in Country X. b. Companies C...