Taxation of foreign service providers : Singapore

Resource Information

The work Taxation of foreign service providers : Singapore represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.

Label

Taxation of foreign service providers : Singapore

Creator

• Choo, J
• Leow, E
• Tan, A. (Allen)

Subject

• service fee
• GST
• tax treaty
• services
• PE
• employment income

Language

eng

Summary

Part of a comparative survey involving the following countries: Australia, China, Hong Kong, India, Indonesia, Japan, Malaysia, Philippines, Singapore, South Korea, Taiwan, Thailand, and Vietnam. The following topics are considered: 1. Income taxation of a foreign-based service provider in the absence of a tax treaty. 2. Income taxation of a foreign-based service provider where a tax treaty applies. 3. Withholding tax obligations of local taxpayers that make payments to foreign service providers. 4. Other compliance obligations of the recipient of the service fee (e.g. tax registration, obtaining a tax identification number, filing an income tax return). 5. Indirect taxation (e.g. value added tax, goods and services tax, business tax) of fees paid by a domestic payor to a foreign-based service provider. 6. Employment tax considerations with respect to foreign-based employees providing some services in Singapore

Citation source

In: Asia-Pacific tax bulletin. - Amsterdam. - Vol. 17 (2011), no. 2 ; p. 116-117

Geographic coverage

Asia

Language note

English