Our collection of resources based on what we have learned on the ground
Resources
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)?
Q&A
In which case are the business profits of an enterprise in one Contracting State...
- September 2012
- Free Access
According to Article 7 of the DTA, the profits of an enterprise of a Contracting State can be taxed in the other Contracting State when the enterprise carriers on business in the latter through a PE situated therein. In this case, the profits of the ...
Q&A
How will dividends paid by a company resident in a Contracting State to a reside...
- September 2012
- Members Access
According to Article 10 of the DTA, if the beneficial owner of the dividends is a resident of the other Contracting State, the tax should not exceed: 5% of the gross amount of the dividends if the beneficial owner is a company (other than a partne...
podcast
Introduction to Doing Business in Singapore presented by Dezan Shira Alumni Nath...
- August 2012
- Free Access
Dezan Shira & Associates' Business Manager for the Singapore office, Nathanael Susanto discusses questions relevant to foreign investors setting up businesses in Singapore.
DTA
Double Taxation Avoidance Agreement between Switzerland and Singapore
- August 2012
- Free Access
Double Taxation Avoidance Agreement between Switzerland and Singapore
infographic
Ease of Doing Business in Hong Kong and Singapore
- May 2012
- Free Access
The graph compares the ease of doing business in Hong Kong and Singapore.
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