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LOWTAX ONSHORE
SINGAPORE INFORMATION: LOW-TAX AND INCENTIVE REGIMES
For
resident corporations Singapore
is not particularly tax-friendly-
the corporation tax rate is 17%
(reduced from 18% in 2009), and
it is charged on all income derived
from sources in Singapore, together
with income from sources outside
Singapore if received in Singapore.
In
place of VAT and import duty Singapore
levies a 7% Goods & Services Tax
from which exporting businesses
are exempted. There are however
a number of beneficial tax regimes
available to the international
investor, described on other pages.
Singapore
is setting out to be a major 'conduit'
country for Indian FDI. In April
2006 India responded positively
to Singapore's request to broaden
the scope of the CECA [Comprehensive
Economic Cooperation Agreement]
the two countries signed in 2005.
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