Our collection of resources based on what we have learned on the ground
Resources
DTA
Tax Information Exchange Agreement between Bermuda and Singapore
- December 2012
- Free Access
Tax Information Exchange Agreement between Bermuda and Singapore
magazine
Der große Steuervergleich für Asien
- December 2012
- Members Access
In einem zunehmend vernetzten Asien blicken viele ausländische Investoren über China hinaus und nutzen ihre Erfahrungen in China, um das Investitionsumfeld in Ländern wie Indien und Vietnam zu verstehen.
magazine
La Guida fiscale per l’Asia
- December 2012
- Members Access
In unâAsia sempre più interconnessa, molti investitori stranieri stanno puntando oltre la Cina, facendo tesoro della loro esperienza nel regno di mezzo, per comprendere le possibilità di investimento in paesi come India e Vietnam.
Q&A
What qualifies a company as a tax resident in Singapore?
- December 2012
- Free Access
A company will be a tax resident if the control and management of its business is located and exercised in Singapore. Thus, normally a foreign subsidiary would not be counted as a tax resident in Singapore. Being a tax resident in Singapore, the comp...
Q&A
What is Productivity and Innovation Credit Scheme in Singapore?
- December 2012
- Free Access
It is a program that SMEs to encourage business to invest in productivity and innovation may receive the following benefits: 60 percent cash payout of up to SGD$ 100,000; or 400 percent tax deduction/ allowances of up to SGD$ 400,000, &n...
Q&A
How are goods and services tax and withholding tax levied in Singapore?
- December 2012
- Free Access
Goods and services tax is levied on import of goods and supply of goods and services in Singapore. Companies are required to complete registration for this tax and collect this tax only if its turnover exceeds SGD$ 1 million in any 12 consecutive mon...
magazine
The Asia Tax Comparator
- November 2012
- Members Access
In an increasingly inter-connected Asia, many foreign investors are looking beyond China, using the lens of their China experiences to understand the investment environment in countries like India and Vietnam.
Q&A
Have the Double Taxation Avoidance Agreements (DTA) become more stringent and sp...
- September 2012
- Free Access
Beginning in 2010, stronger, more specific regulations began to come into effect, and companies began to have to apply for relief under DTAs; for example, in order to qualify for DTA relief from withholding tax on dividends, interest and royalties, t...
Q&A
What happens when investors are subject to two different tax systems?
- September 2012
- Members Access
Confusion about international taxation can arise when investors are subject to two different and potentially conflicting tax systems. For example, Hong Kong and Singapore adopt a “territorial source” principle of taxation, which means tha...
Q&A
What are the taxes covered under the Double Taxation Agreement (DTA) between Chi...
- September 2012
- Free Access
According to Article 2 of the DTA, the taxes covered are individual income tax (IIT) and corporate income tax (CIT) in China, income tax in singapore and according to Circular 75, these taxes can be levied directly by the government or withheld at so...
Q&A
Can an ?agent of independent status? operating on behalf of an enterprise of one...
- September 2012
- Members Access
According to the Article 5 of the DTA, an “agent of an independent status” acting in the ordinary course of their business will not be deemed to be a PE. Circular 75 provides that the activities of an agent should meet the below two crit...
Q&A
Will income derived by a resident of a Contracting State from immovable property...
- September 2012
- Members Access
Will income derived by a resident of a Contracting State from immovable property situated in the other Contracting State be taxed in that other State (China and Singapore DTA Agreement)?
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