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

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.

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