Corporate Taxation
A corporation is generally liable for Singapore income tax on all income accruing in, or derived from Singapore, as well as foreign sourced income remitted or deemed remitted into the country.
Anti-Avoidance Legislation
InsightsSingapore publicationsDoing Business in SingaporeCorporate Taxation
Anti-Avoidance Legislation
In line with developments in other countries, the Singapore Income Tax Act gives the tax authorities wide powers to counteract any scheme of arrangement to avoid tax.
On 31 March 2023, IRAS published the second edition of e-tax guide, The General Anti-Avoidance Provision and its Application.
Click here to download the Doing Business in Singapore 2023 guide
Tax
Insight and innovation to guide you through today’s evolving global tax landscape