On 29 April 2022, the Inland Revenue Authority of Singapore (IRAS) updated its guidance on Payments that are Subject to Withholding Tax. The update includes notes on the withdrawal of certain administrative concessions (exemptions) with effect from 1 November 2022 in relation to: Payments for services rendered under a cost-pooling arrangement; Reimbursement of accommodation, meals, and transportation expenses; and Payments made to a non-resident head office for management, administration, human resource, and financial services if the amount paid is an allocation or reimbursement of expenses. The relevant sections of the guidance are as follows: --- Payments for Services Rendered The...