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Income Tax - Highlights / Catch Notes

Home Highlights April 2012 Year 2012 This

Method of accounting or royalty and assessment of reimbursement ...


Singapore Company Tax Case: Royalty and Fees Taxable on Payment Basis, Affecting Reporting and Payment Methods.

April 9, 2012

Case Laws     Income Tax     AT

Method of accounting or royalty and assessment of reimbursement of expenses by the AO - Singapore based company - royalty and FTS are taxable on payment basis and not on accrual basis. - AT

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