OrbitaxSingapore Advance Ruling on Whether Revaluation Gains from a Holding Company's Shares in Overseas Investments are Taxable when Distributed During Liquidation
|Approved Changes|Singapore
The Inland Revenue Authority of Singapore has published Advance Ruling Summary No. 18/2025 on whether revaluation gains from a holding company's shares in overseas investments are taxable when distributed during liquidation.
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Advance Ruling Summary No. 18/2025
1. Subject:
a. Whether the revaluation gains arising from Company A's shares in the Overseas Investments (as defined below) up…
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