The Business Times

Sim Siew Moon and Lee Vin Wee

Interest expenses are a common business expense, and may be a substantial component of total expenses if the company is highly leveraged.
COMMENTARY

Taking an interest in your own borrowing costs

When getting a loan to finance business activities, companies should consider certain tax aspects

A group falls within the scope of section 10L if its entities are not all incorporated, registered or established in Singapore; or if any entity of the group has a place of business outside Singapore.
THE BROAD VIEW

Gear up for the new section 10L of the Singapore Income Tax Act 1947

SINGAPORE has taken the bold step to enact section 10L in the Singapore Income Tax Act 1947, treating gains received in Singapore...

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