Definition of a Company

For taxation purposes, a Company includes:

• A business entity incorporated or registered under the Companies Act or any law in force in Singapore. It usually has the words "Pte Ltd" or "Ltd" as part of its name; or
• A foreign company registered in Singapore such as a branch of a foreign company; or
• A foreign company incorporated or registered outside Singapore.

Note: A company does not include sole-proprietorship and partnership businesses registered in or outside Singapore.