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BSL Bulletins -

2012 - Issue 1

Relief from double taxation and the pooling of foreign tax credit
Foreign sourced income may suffer tax in the foreign country where it arose. When such foreign sourced income is received in Singapore, it will be subject to Singapore tax unless it is exempt under the foreign sourced exemption rules [...]

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2012 - Issue 2

Certainty of Non-Taxation of Compies' gains on disposal of equity Investments
In his 2012 Budget, the Minister for Finance announced that certainty of non-taxation will be given on gains derived by a company from the disposal of equity investments that meet certain conditions. The certainty of non-taxation rule aims at providing upfront tax certainty for certain disposals by companies of their equity investments. [...]

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