Tax Services

Tax news alert

2013

• Tax Update – April 2013
  April 2013
  Read about AQQ's anti avoidance case which fell within section 33 but AQQ nevertheless won its appeal as the Comptroller did not exercise his powers fairly and reasonably.
• Tax Update – March 2013
  March 2013
  IRAS e-Tax guide explains rights-based approach for characterising payments for software, and for use of or right to use information and digitized goods.

2012

• Singapore Tax News - October 2012
  October 2012
  The alert provides a summary of three Singapore tax cases dealing with the deductibility of losses in different circumstances.
• Singapore Tax News - September 2012
  September 2012
  This issue covers the draft Income Tax (Amendment) Bill, capital allowances for equipment placed with sub-contractors, and double taxation agreements (and Protocols) ratified this year.

2011

• Tax Update - July 2011
  July 2011
  This tax alert covers a recent Singapore tax case on section 33 of the Income Tax Act.
• Tax Update - May 2011
  May 2011
  This tax alert covers the enhancements to the Productivity and Innovation Credit (PIC) scheme and the PIC Tax Deferral option.
• Singapore Tax News - issue 1
  February 2011
  Tax developments covered include a tax case on interest rate swap payments, donations to IPCs, staggered timeline for raising tax assessments and new tax treaties.

2010

• Tax update - September 2010
  September 2010
  Updates on recent withholding tax developments regarding payments for services rendered outside Singapore, and the IRAS administrative concession for related party services rendered in Singapore.
• Singapore Tax News - issue 2
  August 2010
  Recent tax developments covered in this issue include the Productivity and Innovation Credit scheme, and public consultation on the draft Income Tax (Amendment) Bill 2010.