The Inland Revenue Authority of Singapore (IRAS) updated its COVID-19 Support Measures and Tax Guidance on 29 January 2021. In this update, the application period for tax residence status and permanent establishment (PE) is extended. In addition, guidance is provided on the interpretation of the provisions of Singapore’s Avoidance of Double Taxation Agreements (DTAs), and determining whether the PE threshold for building sites, construction, installation and assembly projects has been satisfied.
Source EY
Latest Posts in "Singapore"
- GST Treatment of Beverage Container Return Scheme Deposits in Singapore: Key Implications for Businesses
- Singapore Mandates GST InvoiceNow E-Invoicing: Phased Rollout, Compliance Steps, and Key Exclusions
- Singapore Updates InvoiceNow GST E-Invoicing Guidance: New Deadlines, Early Adoption, and Support
- Singapore Mandates E-Reporting for All New Voluntary GST Registrants from April 2026
- Singapore Mandates Phased InvoiceNow Adoption for GST Businesses, Offers Funding Support Through 2031
