Singapore legislation

Regulation 5

of Income Tax (Concessionary Rate of Tax for Income Derived from Managing Qualifying Registered Business Trust or Company) Regulations 2009

Regulation 5

Concessionary rate of tax

Tax shall be payable at the rate of 10% on the income derived by an approved trustee-manager or an approved fund management company from carrying out the qualifying activity.

Read in full context — Income Tax (Concessionary Rate of Tax for Income Derived from Managing Qualifying Registered Business Trust or Company) Regulations 2009 →