Singapore Advance Ruling on Whether Withholding Tax is Applicable on Certain Payments Made Under an Agreement

The Inland Revenue Authority of Singapore has published Advance Ruling Summary No. 5/2023 on whether Singapore withholding tax is applicable on certain payments made under an agreement in respect of a service program.

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Advance Ruling Summary No. 5/2023

1. Subject:

Whether: a. the payments made under an agreement in respect of a service program ("Agreement") should be regarded as sourced in Singapore, and hence subject to withholding tax.

2. Relevant background and facts:

a. Compa…