The Economic Expansion Incentives (Relief from Income Tax) (Amendment) Act 2018 (Amendment Act) and the Economic Expansion Incentives (Relief from Income Tax) (Intellectual Property Income) Regulations 2018 (Regulations) came into operation on 4 May 2018.

The Amendment Act and Regulations effect, among others, the changes relating to the exclusion of intellectual property (IP) income from certain existing Singapore tax incentives, as announced.

For more information, please download the full alert here.

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