Tax treatment on gain from disposal of equity Investment in investee company

Singapore does not tax capital gains; therefore, only gains of an income nature derived by a divesting company on its disposal of equity investment in an investee company are taxable.

The determination of the resulting gain derived by a divesting company is capital or income in nature is based on a consideration of the facts and circumstances of each case.

There are five factors that are drawn from established case law principles  and commonly referred to as the "Badges of Trade". 

Learn more about Badges of Trade and how it is related to Tax Treatment processes when you download our interactive guide today!

Download for FREE! Download for FREE!

WHAT'S INSIDE?

You'll learn the overriding principle of Tax Treatment, its whole process and more about Badges of Trade .