The Business Times
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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

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

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