Singapore Tax – Where is the Source of Income? What is Income?

14 January 2020, Tuesday

12.00 - 02.00PM

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Programme Synopsis

As we determine the tax residency of a company, it is imperative to grasp the income source rules under the Singapore income tax law and appreciates its complexities.

Programme Outline

This session will also delve into the fund management tax exemptions for various categories of income under Section 13 of the Singapore Income Tax Act. 

  • The fundamentals of determining a source of income with examples of bankable assets and business income
  • Tax treatment of income of asset holding companies tax resident in Singapore – is the tax treatment of passive income from portfolio gains as plain vanilla as many regard it today? What is considered trading income?
  • Section 13 tax exemptions such as 13X, 13R, 13CA, and how they are relevant to families and trustees
  • What are some potential traps of source rules?

About the Presenter(s)/ Trainer(s)

Mr Gurbachan Singh
Managing Partner

Gurbachan Singh is the managing partner of GSM Law LLP, a boutique law firm specialising in tax and trust matters. He is regarded as one of Singapore’s leading tax lawyers and is consistently ranked highly in legal publications such as Asia Pacific Legal 500. Mr Singh has over 40 years of tax experience. He sits on the boards of numerous companies and is a member of a number of professional associations and societies.

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