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Singapore MOM refines features of intra-corporate transferee for purposes of job-advertisement exemption
The Singapore Ministry of Manpower (MOM) has recently refined the features of an intra-corporate transferee (ICT) for the purposes of the job-advertisement exemption under the Fair Consideration Framework (FCF). The MOM has also set out the conditions under which approval of an ICT may be given.
A Tax Alert prepared by EY's People Advisory Services group, and attached below, provides additional details.