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Singapore Advance Ruling on Tax Treatment of Tender Fees in Respect of Notes Accepted for Purchase by Issuer

|Approved Changes|Singapore
Singapore

The Inland Revenue Authority of Singapore has published Advance Ruling Summary No. 22/2025 on the tax treatment of tender fees in respect of notes accepted for purchase by the issuer.

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Advance Ruling Summary No. 22/2025

1. Subject:

Whether:

a. the amount of $X in excess of each $1,000 in principal amount of the Notes (defined below) in the computation of the Early Tender Offer Consi…

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