Practical Law: Tax Considerations in Joint Ventures - Singapore (2026)

12 October 2026

Allen & Gledhill Partner Sunit Chhabra contributed the 2026 update to the Practical Law practice note on Tax Considerations in Joint Ventures (Singapore). The practice note describes the main tax issues to consider when establishing, operating, and terminating Singapore-based corporate joint ventures (“JVs”) or international JVs with one or more Singapore JV parties. It examines key tax objectives, including the structuring and capitalisation of the JV vehicle, the tax implications of contributing assets, and the rules governing distributions to JV parties. It also provides an overview of the taxation of the JV entity, addressing topics such as corporate tax residency, group relief, and loss carry-forward provisions under the Income Tax Act 1947. In addition, the practice note explores the tax treatment of various payments, including dividends, interest, and royalties, and the application of withholding taxes. It also discusses critical international tax considerations, such as transfer pricing, Singapore's implementation of the Multilateral Convention and Base Erosion and Profit Shifting 2.0 measures, and general anti-avoidance rules. The guidance also extends to the tax treatment of JVs structured as partnerships.

Reproduced from Practical Law with the permission of the publishers. For further information, visit www.practicallaw.com.