Step 4 - Foreign Tax Income

Hi everyone,

Here are some references for Foreign Tax Income if you are getting stuck.

The Tax Exemption

A Singapore tax resident company can enjoy tax exemption on its specified foreign income that is remitted into Singapore.

Categories of Foreign-Sourced Income

The three categories of specified foreign income are:

  1. Foreign-sourced dividend;
  2. Foreign branch profits; and
  3. Foreign-sourced service income.

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