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Singapore: Further tax exemptions on returns from certain overseas investments

Description

On 30 May 2014, the Inland Revenue Authority of Singapore (IRAS) amended the tax exemption under Section 13(12) of the Singapore Income Tax Act. The Section provides for tax exemptions in overseas inc...

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Intervention Details

Intervention Type

FDI: Financial incentive

MAST Chapter

FDI measures

Implementation date

30 May 2014

Revocation date

No revocation date

Implementation level

National

Affected flow

Inward

Announced as temporary

No

Eligible firms

all

Affected Trading Partners

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Affected Products

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