Knowledge Highlights 12 January 2026
Practical Law: Tax Residency of Companies in Singapore (2025)
Allen & Gledhill Partner Sunit Chhabra and Senior Associate Ruth Sim contributed the 2025 update to the Tax Residency of Companies in Singapore practice note for Practical Law. The practice note sets out the situations where a company is subject to Singapore corporate income tax. It discusses when a non-Singapore resident company has a permanent establishment in Singapore and how permanent establishments are taxed under Singapore law. It also describes how the right to tax a company’s profit may be allocated under a double tax treaty if a company is tax resident in two jurisdictions.
Reproduced from Practical Law with the permission of the publishers. For further information, visit www.practicallaw.com.
