22 December 2016

Tax reporting updates provided for frequent business travelers and assignees working in Singapore

Further clarification has been released regarding a number of tax reporting obligations affecting business travelers and assignees working in Singapore. The changes relate to: (i) Reporting requirements for Frequent Business Travelers into Singapore; (ii) Notification of a Non-Citizen Employee's Cessation of Employment or Departure from Singapore for employees who are posted overseas for six months or less; and (iii) Claiming Unilateral Tax Credit for individuals suffering double taxation in countries with whom Singapore does not have a Double Taxation Agreement (DTA).

A Tax Alert prepared by EY's People Advisory Services group, and attached below, provides additional details.

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ATTACHMENT

Full text of Tax Alert 2016-2208

Document ID: 2016-2208