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Commentary

6.3.1 Area representative scheme

Singapore

An inbound assignee will be taxed on income earned for the period they render services in Singapore even if their income is not received in Singapore.

A foreign tax credit may be available to Singapore tax residents who have suffered foreign tax on the same income which is subject to Singapore tax. The foreign tax credit granted is limited to the lower of the foreign tax paid or the Singapore tax that would have been payable on the foreign income.

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