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Enhancements to Section 13W of the ITA
Updates from the IRAS e-tax guide Certainty of Non-taxation of Companies’ Gains on Disposal of Equity Investments (Fourth Edition)
The Inland Revenue Authority of Singapore (IRAS) had recently published the updated e-tax guide Certainty of Non-taxation of Companies’ Gains on Disposal of Equity Investments (Fourth Edition) on 30 September 2025 to provide further guidance on the above enhancements of Section 13W. This alert provides an overview of these enhancements and our key observations.