Page 2 - Doing Business in Singapore
P. 2
CONTENTS
FOREWORD 4
OVERVIEW OF SINGAPORE 5
• Singapore as an Economic Hub and International Financial Centre
• Singapore’s Attractiveness as an Investment Destination
COMMERCIAL ENVIRONMENT 9
• Singapore’s Economy
• Industries in Singapore
• Emerging Businesses
• Singapore and Trade
• Investment Activities
• Government Pro-business Schemes
TYPES OF BUSINESS ORGANISATIONS 19
• Sole Proprietorship and General Partnership
• Limited Liability Partnership
• Limited Partnership
• Company
• Variable Capital Company
• Joint Venture
• Foreign Company
• Representative Office
• Incorporation of a Company
• Annual Requirements for a Company
• Registration of a Foreign Company
• Registration of a Limited Liability Partnership (LLP)
• Comparison of Sole Proprietorship, General Partnership, LLP and Company
TAXATION IN SINGAPORE 26
• Introduction
• Income Tax
• Individual Tax and Corporate Tax
• Dividend Payment
• Withholding Tax
• Transfer Pricing
• Goods and Services Tax
• Stamp Duty
• Property Tax
• Customs and Excise Duties
• Estate Duty and Gift Tax
• Exchange Control
• Tax Incentives
• International Agreements
Doing Business in Singapore
