ANNOUNCED AS TEMPORARYNo
FDI: Financial incentive
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 income of Singapore companies, Singapore listed real estate investment trusts (S-REITs) and Singapore listed entities that invest in offshore infrastructure projects or assets.
Relevant amendments are -
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