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Singapore: Cross-Border Car Sharing Restricted

(June 22, 2016) On June 20, 2016, Singapore’s Land Transport Authority (LTA) announced that paid car-sharing services are not permitted to take fares across the border into neighboring Malaysia. That border crossing is considered the busiest in the world, with up to 400,000 people using it each day. (Linette Lim, Paid Cross-Border Car-Pooling Services Are […]

Singapore: Participation in G20 Tax Avoidance Prevention Plan

(June 22, 2016) On June 16, 2016, Singapore announced that it will participate in a tax avoidance prevention plan approved by Group of Twenty (G20) nations that was originally developed by the Organisation for Economic Co-operation and Development (OECD). (Marius Zaharia, Singapore to Join G20 Plan Against Tax Avoidance, JAKARTA GLOBE (June 16, 2016).) A […]

Indonesia; Singapore: Maritime Border Pact Signed

(Sept. 11, 2014) On September 3, 2014, Indonesia’s President Susilo Bambang Yudhoyono and Singapore’s Prime Minister Lee Hsien Loong witnessed the signing of the Treaty Between the Republic of Indonesia and the Republic of Singapore Relating to the Delimitation of the Territorial Seas of the Two Countries in the Eastern Part of the Strait of […]

Singapore: Guidance on Taxation of Property Developers Issued

(Mar. 11, 2013) On March 6, 2013, the Inland Revenue Authority of Singapore (IRAS) released information on the taxation of property developers; the information was in the form of an e-Tax Guide. (IRAS E-TAX GUIDE: INCOME TAX: TAXATION OF PROPERTY DEVELOPERS, IRAS website (Mar. 6, 2013); Daljit Kaur, Singapore: Taxation of Property Developers – Details, […]

Singapore: Challenge to Law on Homosexuality Permitted

(Aug. 27, 2012) In an August 21, 2012, decision, the Court of Appeal of Singapore ruled that a constitutional challenge, lodged against the Penal Code provision criminalizing male homosexuality, can go forward. (Tan Eng Hong v Attorney-General, 2012 SGCA 45, available from THE JURIST.) The ruling states that no decision was made on the merits […]

Singapore: Tax Rule Clarified

(June 5, 2012) Under Singapore's 2012 budget, company income gained by the sale of some equity investments, as of the beginning of June 2012, will not be subject to taxation. (Daljit Kaur, Singapore: Budget 2012: Non-Taxation of Gains from Equity Investments – Details (June 1, 2012), IBFD TAX RESEARCH PLATFORM, online subscription database.) The budget […]

Indonesia; Singapore: Airspace over Islands to Revert to Indonesia

(May 22, 2012) On May 16, 2012, an official from Singapore, Raj Kumar, stated that control of the airspace above the Indonesian Riau Islands could revert to Indonesia. Singapore has controlled that airspace since 1946, and Indonesia has been actively seeking to gain control since 1993. Kumar stated of the possible transfer of authority that […]

Singapore: Stamp Duty on Some Property Sales

(Feb. 25, 2010) On February 19, 2010, Singapore's Inland Revenue Authority issued a tax guide in electronic form on the imposition of a stamp duty on the seller of certain residential properties. The duty is to be paid only by those persons who sell properties that have been acquired on or after February 20, 2010, […]

Singapore: Two Bills Passed Amending Income Tax Act

(Dec. 9, 2009) The Parliament of Singapore passed the Income Tax (Amendment) (Exchange of Information) [EOI] Bill 2009 on October 19, 2009, and the Income Tax (Amendment) Bill 2009 on November 23, 2009. (Bill texts, Parliament of Singapore website, &, respectively (last visited Dec. 8, 2009).) The EOI bill provides for Singapore's implementation […]

China; Singapore: Cooperation Agreements Signed and Double Taxation Agreement Amended

(Sept. 16, 2009) The People's Republic of China (PRC) and Singapore signed two memoranda of understanding (MOU) on August 24, 2009. The two MOUs, on scientific and technological cooperation and on enhanced exchanges of civil servants for purposes of study visits, were inked during four days of high-level talks held in Singapore between the two […]