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The same scheme will continue to apply for new companies incorporated in 2009.
Foreign Sourced Income
In addition to Singapore's low corporate tax rate of 18% (now 17%) it has Double Taxation Avoidance agreements (DTA) in place with 60 countries, making Singapore a very attractive jurisdiction to manage regional business transactions. This means that if you have paid tax for the income at source (to a country that has a DTA with Singapore), your income remitted to Singapore will not be subject to Singapore Tax (subject to certain IRAS guidelines).
Hence, business owners and investors are often unaware that foreign-sourced income remitted into Singapore is exposed to Singapore taxation if tax has not been paid to the source country...
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