Tax Bulletin

Tax Bulletin provides updates and analyses of regulatory and other developments relating to corporate tax in Singapore.


Previous Issue

The Organisation for Economic Co-operation and Development (OECD) Committee on Fiscal Affairs has published new versions of Parts I, II and III of its Report on the Attribution of Profits to Permanent Establishments in late December 2006. This Bulletin discusses the changes made to the earlier versions of these documents as well as the implications to financial institutions arising from the OECD efforts in achieving greater international consensus on interpretation of Article 7 (Business Profits) of the OECD Model Convention.