• Overview of Singapore withholding tax system
• Who are non-resident companies and individuals
• Singapore tax residency and the withholding tax implications
• Payments which are subject to withholding tax and applicable rates
• Withholding tax scenarios
• Benefits/relief under double taxation agreements
• Permanent establishment and implication to withholding tax
• Withholding tax compliance requirements
• Voluntary disclosure programme
• Withholding tax pitfalls and areas of concerns

Case studies and real-life examples will be used to illustrate how to identify payments which are subject to withholding tax and how you should manage the relevant tax obligations.

As part of our commitment towards minimizing carbon footprint and contributing to a healthier planet, we will only be issuing the soft copy of the training materials.

The training materials will be emailed to you 2 days before the workshop. Charging points are available in the training room to charge your digital device.

• Accounting and Finance Professionals
• Tax Professionals and Executives
• Directors
• Business Executives
• Anyone who is keen to gain better insights into withholding tax developments in Singapore and how to navigate these tax risks

Hwee Theng has vast experience in all aspects of corporate and personal income taxes, having spent more than 10 years with public accounting firms (including one of the Big 4) as well as the Inland Revenue Authority of Singapore (IRAS).

She assists numerous clients from diverse industries – including private equity, fund management, real estate, construction, healthcare, manufacturing, transportation and logistics – in areas such as double taxation treaty interpretations, tax risk management, tax incentives, withholding tax, cross-border transactions, investment structuring and negotiations with the tax authority. She also undertakes tax due diligence reviews as well as tax investigations and audits.

Hwee Theng speaks regularly at public tax seminars organised by various professional bodies and trade associations.