The Inland Revenue Authority of Singapore has updated its guidance on Withholding Tax Treatment of Specific Payments to provide clarity on payments for technical services under Section 12(7)(b) & management services under Section 12(7)(c) of the Income Tax Act 1947. The main guidance is as follows. Related examples are also provided.
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Payments for Technical Services Under Section 12(7)(b) & Management Services Under Section 12(7)(c) of the Income Tax Act 1947
Payments for Ser…