Corporate Taxation
A corporation is generally liable for Singapore income tax on all income accruing in, or derived from Singapore, as well as foreign sourced income remitted or deemed remitted into the country.
Anti-Avoidance Legislation
On 31 March 2023, IRAS published the second edition of e-tax guide, The General Anti-Avoidance Provision and its Application.
Click here to download the Doing Business in Singapore 2023 guide
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