Singapore: Guidance on Corporations’ Tax Residency Status and Permanent Establishment

7 June 2021

The Inland Revenue Authority of Singapore (IRAS) has recently updated its Covid-19 support measures and tax guidance concerning Singapore tax residency status for corporations and permanent establishment. We summarize the guidance issued by IRAS for your reference. Tax Residency Status Non-Singapore Incorporated Companies and Singapore branches of foreign companies Permanent establishment of a foreign company […]