Singapore Ruling on Treatment of Tax Deferred Distributions Derived from a Foreign Trust

The Inland Revenue Authority of Singapore has published Advance Ruling Summary No. 13/2026, which addresses whether tax deferred distributions derived from a foreign trust would be subject to Singapore income tax.

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Advance Ruling Summary No. 13/2026

1. Subject:

a. Whether the tax deferred distributions derived from a foreign trust would be subject to Singapore income tax.

2. Relevant background and facts:

a. Company A is a private limited liability company that is incorporated a…