Singapore: Income tax treatment of limited partnerships

23 March, 2014

The Inland Revenue Authority of Singapore (IRAS) has published an e-tax guide outlining the tax treatment of limited partnerships (LPs). An LP is a partnership that does not have a separate legal personality. It must have at least one general partner, who has unlimited liability and one limited partner who has limited liability. This new guidance replaces a previous guide issued in 2009.

Asia-Pacific

Singapore

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