The Inland Revenue Authority of Singapore published updated guidance on 29 November 2023 on: Tax Residency of a Company/ Certificate of Residence; and Applying for a Certificate of Residence / Tax Reclaim Form. With respect to the tax residency of a company, the update concerns control and management and board meetings using virtual meeting technology. In particular, a Board of Directors meeting that involves the use of virtual meeting technology will generally be regarded as having strategic decisions made in Singapore if either of the following conditions is met: At least 50% of the directors (with the authority to make...