Singapore legislation
Regulation 3
of Income Tax (Concessionary Rate of Tax for International Growth Company) Regulations 2017
Regulation 3
Qualifying activities
The following activities are qualifying activities for the purposes of section 43ZH of the Act:
(a)
the sale of goods;
(b)
the provision of engineering or technical services;
(c)
the provision of computer‑based information and other computer related services;
(d)
the provision of entertainment, leisure or recreational services;
(e)
the provision of publishing services;
(f)
the provision of education and other related services;
(g)
the provision of medical services;
(h)
the provision of logistics services;
(i)
the provision of business consultancy, management or professional services.