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Singapore Updates Guidance on Tax Residence Status of a Company and Permanent Establishment

|Approved Changes|Singapore
Singapore

The Inland Revenue Authority of Singapore (IRAS) has published updated guidance on the tax residence status of companies and permanent establishments in light of the COVID-19 pandemic.

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Tax Residence Status of a Company and Permanent Establishment

Tax Residence Status of a Company*

Where a company is not able to hold its Board of Directors meeting in Singapore due to the travel restr…

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