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Employee Equity-Based Remuneration Scheme (Fourth Edition)
This tax alert summarises the key updates in the e-tax guide and our observations.
On 30 September 2025, the Inland Revenue Authority of Singapore (IRAS) updated its e-tax guide Tax Deduction for Shares Used to Fulfil Obligations under an Employee Equity-Based Remuneration Scheme (Fourth Edition). This tax alert summarises the key updates in the e-tax guide and our observations.