Under what circumstances will tax residency be deemed non-Singaporean

Some examples of scenarios where the control and management of a company may be considered not exercised in Singapore include:

  • There is no board of directors meeting held in Singapore. Instead, the directors’ resolutions are merely passed by circulation
  • The local director is a nominee director while the rest of the directors are based outside Singapore
  • No strategic decisions are made by the local director in Singapore
  • No key employees are based in Singapore