Singapore: Income tax treatment of limited partnerships

The Inland Revenue Authority of Singapore (IRAS) has expanded its network for the automatic exchange of Country-by-Country (CbC) reports by adding Greenland to the list of participating jurisdictions. The update, published on 21 July 2026,

The Inland Revenue Authority of Singapore (IRAS) updated its guidance on the Current Areas of GST Audits, introducing clearer content, improved readability and new sections explaining the actions taxpayers should take and the consequences of errors

The Inland Revenue Authority of Singapore (IRAS) has updated its guidance on Employee fringe benefits, providing additional clarification on the Goods and Services Tax (GST) treatment of benefits that employers provide to their employees. The

Bhutan's National Council approved the income tax treaty with Singapore on 10 June 2026. Signed on 12 May 2026, the agreement clarifies the taxing rights of both countries on income arising from cross-border business activities, and addresses the

The Inland Revenue Authority of Singapore (IRAS) published Advance Ruling Summary No. 10/2026 on 1 Jul 2026, clarifying when dividend income received from an offshore subsidiary and subsequently paid to shareholders is not regarded as being

The Inland Revenue Authority of Singapore (IRAS) has updated its guidance on the withholding tax treatment of payments for technical and management services under Section 12(7)(b) and Section 12(7)(c) of the Income Tax Act 1947, providing greater