Summary of Income Tax Advance Rulings Issued (Other than Individual Income Tax)

 

This page provides a summary of income tax advance rulings (other than individual income tax) issued:

Publication DateTitle
1 Sep 2021

Tax treatment of exchange fee paid pursuant to exchange of Notes (PDF, 22KB)

1 Sep 2021

Whether the use of an amount receivable from a related company which was made up of unremitted foreign-sourced income for a share capital reduction exercise and payment of a service fee constitutes a remittance or deemed remittance into Singapore (PDF, 45KB)

1 Sep 2021Characterisation of hybrid instrument and related issues (PDF, 58KB)
1 Sep 2021Characterisation of hybrid instrument and related issues (PDF, 30KB)
2 Aug 2021

 Income tax issues relating to amalgamation of companies (PDF, 23KB) 

2 Aug 2021 Characterisation of hybrid instrument and related issues (PDF, 24KB)
1 Jul 2021

Characterisation of hybrid instrument and related issues (PDF, 42KB)  

1 Jun 2021Tax treatment of sale of investment (PDF, 21KB)
3 May 2021 Characterisation of hybrid instrument and related issues (PDF, 52KB)
3 May 2021 Characterisation of hybrid instrument and related issues (PDF, 31KB) 
1 Apr 2021Source of franchise income (PDF, 47KB)
1 Feb 2021 Whether the use of unremitted foreign sourced income to offset non-trade intercompany debt constitutes deemed remittance into Singapore (PDF, 50KB)  
4 Jan 2021Related party for Singapore transfer pricing purposes (PDF, 30KB) 
1 Dec 2020

Characterisation of hybrid instrument and related issues (PDF, 28KB)

1 Dec 2020

Withholding tax on payments made pursuant to license agreement (PDF, 46KB)

1 Dec 2020

Withholding tax on art performance fees (PDF, 43KB)

2 Nov 2020Whether the use of unremitted foreign sourced income towards capital reduction constitutes deemed remittance into Singapore (PDF, 52KB)
1 Sep 2020Income tax issues relating to a foreign Limited Partnership (PDF, 35KB) 
1 Sep 2020Characterisation of hybrid instrument and related issues (PDF, 31KB)
3 Aug 2020 Characterisation of hybrid instrument and related issues (PDF, 30KB)
3 Aug 2020 Characterisation of hybrid instrument and related issues (PDF, 48KB) 
30 Jun 2020Characterisation of hybrid instrument and related issues (PDF, 29KB)
30 Jun 2020Characterisation of hybrid instrument and related issues (PDF, 49KB)
30 Jun 2020Tax treatment of exchange fee paid pursuant to exchange of Notes (PDF, 47KB)
30 Jun 2020Tax treatment of expenditure incurred to acquire a new business (PDF, 17KB)
30 Apr 2020Characterisation of hybrid instrument and related issues (PDF, 55KB) 
30 Apr 2020Characterisation of hybrid instrument and related issues (PDF, 55KB)