The Inland Revenue Authority of Singapore has published Advance Ruling Summary No. 1/2026, which addresses whether the repatriation of branch profits to a head office using funds from foreign-sourced dividends will render these dividends unavailable for subsequent remittance by the branch.
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Advance Ruling Summary No. 1/2026
1. Subject:
Whether
a. The repatriation of branch profits from Company A Singapore Branch ("SG Branch") to its head office, Company A, is an example of when fo…