Singapore Withholding Tax and Treaties Online
The proper management of withholding taxes on payments continues to be one of the key tax concerns of businesses as it involves not only the application of domestic tax laws, but also in many cases, double taxation agreements.
Singapore Withholding Tax and Treaties Online is a comprehensive online subscription service designed to assist businesses manage this concern. It is the only resource in the market with comprehensive coverage – an extensive 14 different types of payments and a wide library of tax cases consolidated from around the world.
Key Features & Benefits
- Analytical commentary with emphasis on income streams which give rise to withholding tax exposure. This will equip the user with a better understanding of the issues relating to withholding tax payments and is particularly helpful for understanding complex transactions, e.g. mixed goods/services contracts.
- Discussion on the impact of double taxation agreements including the concept of a permanent establishment replete with a rates table and explanatory notes to guide the user in choosing the optimal tax treaty jurisdiction.
- Illustrative examples to reinforce the user’s understanding.
- Easy to apply decision charts and tax planning structures that may be used to mitigate the withholding tax risk.
- Relevant legislation, cases and guidelines and public rulings issued by IRAS. Seamless two-way hyperlinks between these and the commentary make for a faster and more expedient manner of obtaining a snapshot of an issue.
- Concept of Withholding Tax
- Singapore Withholding Tax Rules
- Implications of Double Taxation Agreements
- Withholding Tax Case Laws
- Tools: Tables, Checklists, Flow charts
- Objectives of Double Tax Agreements (DTA)
- Types of reliefs and different models of DTA
- Full text and summary of Singapore's DTAs
News and Articles
- Singapore Tax Tracker, a weekly alerting service that keeps you up-to-date with news and developments.