13 April 2023

Contributed by Allen & Gledhill Partner Sunit Chhabra and Senior Associate Ruth Sim, Tax Residency of Companies in Singapore 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.

This practice note was published in Practical Law Global by Thomson Reuters.

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