The Inland Revenue Authority of Singapore has published Advance Ruling Summary No. 5/2025 on whether a company has a taxable presence in Singapore by virtue of it selling locally manufactured goods to its Singapore customers and the provision of sales and marketing support services by a related entity in Singapore. --- Advance Ruling Summary No. 5/2025 1. Subject: Whether: a. a company has a taxable presence in Singapore by virtue of it selling goods manufactured locally by a related entity to its Singapore customers and the provision of sales and marketing support services by another related entity in Singapore. 2....