This paper contains a summary of the tax implications and available incentives for fund managers wishing to operate in Singapore.
In the absence of a tax treaty or tax incentive, income and gains of the fund due to the activities of a fund manager will potentially be taxable in Singapore. However, the Singapore domestic legislation provides tax exemption to funds under:
- Offshore fund regime
- Singapore resident fund scheme
- Enhanced-tier fund scheme
To find out more, please download the Singapore Fund Management Incentives publication
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