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Knowledge Centre


Under what circumstances will tax residency be deemed non-Singaporean

  • Some examples of scenarios where the control and management of a company may be considered not exercised in Singapore include:

    • There is no board of directors meeting held in Singapore. Instead, the directors’ resolutions are merely passed by circulation
    • The local director is a nominee director while the rest of the directors are based outside Singapore
    • No strategic decisions are made by the local director in Singapore
    • No key employees are based in Singapore