Blog / Archives for June 2017

Guide: Moving to Singapore

Matthew Marcarian | 21 Jun 2017 | 1 min read

Overview of Tax Residence Rules

The Singapore Tax Act classifies taxpayers as either residents or non-residents. This is important because residents and nonresidents are taxed in a different manner.

Note that the concept of “domicile” is not relevant for Singapore income tax liability. “Residence” is the relevant test and this is defined under Section 2 of the Singapore Tax Act.

The definition includes a “qualitative test” as an individual who “resides” in Singapore in the year preceding the year of assessment is regarded as a tax resident in Singapore.

This turns on a number of factors. The term ‘reside’ is not statutorily defined and therefore it is to be given its ordinary meaning when interpreting Singapore law.

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Written by Matthew Marcarian

Matthew is the principal of CST Tax Advisors in Sydney. As a Chartered Accountant and international tax specialist, he brings more than two decades of experience to bear when advising clients who are investing or moving across borders. He holds a Master of Taxation, is a Chartered Tax Advisor and a Registered Tax Agent.

View Matthew's Profile

Please Note

While details contained in this article are accurate at the time of publication, they may be subject to changes in statutory and case law as well as Government policy, rulings and interpretation updates. Any opinions expressed are those of the writer and may no be representative of the CST firm or applicable under different circumstances. Any advice contained herein is generic in nature only and cannot be relied on for your personal situation. As such we cannot be held responsible for any damages that arise from applying generic information to your own situation. You should always seek professional advice tailored to your unique situation, taking into account the most recent legal changes and understandings at the relevant time.

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First Name*

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Email*

Phone

Which best describes why you need tax advice?*

Your tax situation*

Do you need tax services in our other regions?

Singapore

USA

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Determining Corporate Residency

Use our online tool to determine the corporate residency of your client's business.

Corporate Residency

Please provide your details to access the online tool

Determining Corporate Residency

Use our online tool to determine the corporate residency of your client's business.

Place of
Incorporation
Central Management
and Control
Carry on a Business
Voting Power

Place of Incorporation
Central Management and Control
Carry on a Business
Voting Power

Place of
Incorporation

Determining Corporate Residency

Use our online tool to determine the corporate residency of your client's business.

Place of
Incorporation
Central Management
and Control
Carry on a Business
Voting Power

Place of Incorporation
Central Management and Control
Carry on a Business
Voting Power

Central Management
and Control

Determining Corporate Residency

Use our online tool to determine the corporate residency of your client's business.

Place of
Incorporation
Central Management
and Control
Carry on a Business
Voting Power

Place of Incorporation
Central Management and Control
Carry on a Business
Voting Power

Carry on a Business

Determining Corporate Residency

Use our online tool to determine the corporate residency of your client's business.

Place of
Incorporation
Central Management
and Control
Carry on a Business
Voting Power

Place of Incorporation
Central Management and Control
Carry on a Business
Voting Power

Voting Power

Determining Corporate Residency

Use our online tool to determine the corporate residency of your client's business.

Place of
Incorporation
Central Management
and Control
Carry on a Business
Voting Power

Determining Corporate Residency

Use our online tool to determine the corporate residency of your client's business.

Place of
Incorporation
Central Management
and Control
Carry on a Business
Voting Power

Determining Corporate Residency

Use our online tool to determine the corporate residency of your client's business.

Contact Us

"*" indicates required fields

Guide: Moving to USA

Matthew Marcarian | | 1 min read

Overview of U.S. Tax Residence Rules

The taxation of aliens by the United States is significantly affected by the residency status of such aliens.

Although the immigration laws of the United States refer to aliens as immigrants, non-immigrants, and undocumented (illegal) aliens, the tax laws of the United States refer only to ‘resident’ and ‘nonresident aliens’.

In general, the controlling principle is that ‘resident aliens’ are taxed in the same manner as U.S. citizens on their worldwide income, and ‘nonresident aliens’ are taxed according to special rules contained in certain parts of the Internal Revenue Code.

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Written by Matthew Marcarian

View Matthew's Profile

Please Note

NEED ASSISTANCE FOR YOUR SITUATION?

"*" indicates required fields

First Name*

Last Name*

Email*

Phone

Which best describes why you need tax advice?*

Your tax situation*

Do you need tax services in our other regions?

Singapore

USA

By providing us your information you agree to our privacy policy

CAPTCHA

Determining Corporate Residency

Use our online tool to determine the corporate residency of your client's business.

Corporate Residency

Please provide your details to access the online tool

Determining Corporate Residency

Use our online tool to determine the corporate residency of your client's business.

Place of
Incorporation
Central Management
and Control
Carry on a Business
Voting Power

Place of Incorporation
Central Management and Control
Carry on a Business
Voting Power

Place of
Incorporation

Determining Corporate Residency

Use our online tool to determine the corporate residency of your client's business.

Place of
Incorporation
Central Management
and Control
Carry on a Business
Voting Power

Place of Incorporation
Central Management and Control
Carry on a Business
Voting Power

Central Management
and Control

Determining Corporate Residency

Use our online tool to determine the corporate residency of your client's business.

Place of
Incorporation
Central Management
and Control
Carry on a Business
Voting Power

Place of Incorporation
Central Management and Control
Carry on a Business
Voting Power

Carry on a Business

Determining Corporate Residency

Use our online tool to determine the corporate residency of your client's business.

Place of
Incorporation
Central Management
and Control
Carry on a Business
Voting Power

Place of Incorporation
Central Management and Control
Carry on a Business
Voting Power

Voting Power

Determining Corporate Residency

Use our online tool to determine the corporate residency of your client's business.

Place of
Incorporation
Central Management
and Control
Carry on a Business
Voting Power

Determining Corporate Residency

Use our online tool to determine the corporate residency of your client's business.

Place of
Incorporation
Central Management
and Control
Carry on a Business
Voting Power

Determining Corporate Residency

Use our online tool to determine the corporate residency of your client's business.

Contact Us

"*" indicates required fields

Guide: Moving to Expatland™

Matthew Marcarian | | 1 min read

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Written by Matthew Marcarian

View Matthew's Profile

Please Note

NEED ASSISTANCE FOR YOUR SITUATION?

"*" indicates required fields

First Name*

Last Name*

Email*

Phone

Which best describes why you need tax advice?*

Your tax situation*

Do you need tax services in our other regions?

Singapore

USA

By providing us your information you agree to our privacy policy

CAPTCHA

Determining Corporate Residency

Use our online tool to determine the corporate residency of your client's business.

Corporate Residency

Please provide your details to access the online tool

Determining Corporate Residency

Use our online tool to determine the corporate residency of your client's business.

Place of
Incorporation
Central Management
and Control
Carry on a Business
Voting Power

Place of Incorporation
Central Management and Control
Carry on a Business
Voting Power

Place of
Incorporation

Determining Corporate Residency

Use our online tool to determine the corporate residency of your client's business.

Place of
Incorporation
Central Management
and Control
Carry on a Business
Voting Power

Place of Incorporation
Central Management and Control
Carry on a Business
Voting Power

Central Management
and Control

Determining Corporate Residency

Use our online tool to determine the corporate residency of your client's business.

Place of
Incorporation
Central Management
and Control
Carry on a Business
Voting Power

Place of Incorporation
Central Management and Control
Carry on a Business
Voting Power

Carry on a Business

Determining Corporate Residency

Use our online tool to determine the corporate residency of your client's business.

Place of
Incorporation
Central Management
and Control
Carry on a Business
Voting Power

Place of Incorporation
Central Management and Control
Carry on a Business
Voting Power

Voting Power

Determining Corporate Residency

Use our online tool to determine the corporate residency of your client's business.

Place of
Incorporation
Central Management
and Control
Carry on a Business
Voting Power

Determining Corporate Residency

Use our online tool to determine the corporate residency of your client's business.

Place of
Incorporation
Central Management
and Control
Carry on a Business
Voting Power

Determining Corporate Residency

Use our online tool to determine the corporate residency of your client's business.

Contact Us

"*" indicates required fields

Guide: Australians Moving Abroad

Matthew Marcarian | | 1 min read

The move to Expatland is an exciting time. However, on the topic of tax we often find that Australians departing do not receive the right initial advice and therefore often make costly errors as result of complex outcomes they have not seen coming.

To help, we have developed our guide ‘Australians Moving Abroad’ which provides answers to the most commonly asked questions. The guide covers many tax issues such as Tax Residency, Capital Gains Tax, Australian property issues, Foreign Earnings, CGT Main Residence Exemption issues, and Non-resident Tax Rates.

If you need specific advice about your situation we would be delighted to assist you through CST’s Departing Australia Tax Review service.

For clients with significant domestic and/or international investments our advisors will recommend our Strategic Tax Review service to provide you with more detailed advice.

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Written by Matthew Marcarian

View Matthew's Profile

Please Note

NEED ASSISTANCE FOR YOUR SITUATION?

"*" indicates required fields

First Name*

Last Name*

Email*

Phone

Which best describes why you need tax advice?*

Your tax situation*

Do you need tax services in our other regions?

Singapore

USA

By providing us your information you agree to our privacy policy

CAPTCHA

Determining Corporate Residency

Use our online tool to determine the corporate residency of your client's business.

Corporate Residency

Please provide your details to access the online tool

Determining Corporate Residency

Use our online tool to determine the corporate residency of your client's business.

Place of
Incorporation
Central Management
and Control
Carry on a Business
Voting Power

Place of Incorporation
Central Management and Control
Carry on a Business
Voting Power

Place of
Incorporation

Determining Corporate Residency

Use our online tool to determine the corporate residency of your client's business.

Place of
Incorporation
Central Management
and Control
Carry on a Business
Voting Power

Place of Incorporation
Central Management and Control
Carry on a Business
Voting Power

Central Management
and Control

Determining Corporate Residency

Use our online tool to determine the corporate residency of your client's business.

Place of
Incorporation
Central Management
and Control
Carry on a Business
Voting Power

Place of Incorporation
Central Management and Control
Carry on a Business
Voting Power

Carry on a Business

Determining Corporate Residency

Use our online tool to determine the corporate residency of your client's business.

Place of
Incorporation
Central Management
and Control
Carry on a Business
Voting Power

Place of Incorporation
Central Management and Control
Carry on a Business
Voting Power

Voting Power

Determining Corporate Residency

Use our online tool to determine the corporate residency of your client's business.

Place of
Incorporation
Central Management
and Control
Carry on a Business
Voting Power

Determining Corporate Residency

Use our online tool to determine the corporate residency of your client's business.

Place of
Incorporation
Central Management
and Control
Carry on a Business
Voting Power

Determining Corporate Residency

Use our online tool to determine the corporate residency of your client's business.

Contact Us

"*" indicates required fields

Guide: Moving to Singapore

Overview of Tax Residence Rules

Written by Matthew Marcarian

NEED ASSISTANCE FOR YOUR SITUATION?

Determining Corporate Residency

Corporate Residency

Determining Corporate Residency

Place of Incorporation

Determining Corporate Residency

Central Management and Control

Determining Corporate Residency

Carry on a Business

Determining Corporate Residency

Voting Power

Determining Corporate Residency

The company is an Australian Resident

Determining Corporate Residency

The company is not a resident but it could be a CFC

Determining Corporate Residency

Contact Us

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Guide: Moving to USA

Overview of U.S. Tax Residence Rules

Written by Matthew Marcarian

NEED ASSISTANCE FOR YOUR SITUATION?

Determining Corporate Residency

Corporate Residency

Determining Corporate Residency

Place of Incorporation

Determining Corporate Residency

Central Management and Control

Determining Corporate Residency

Carry on a Business

Determining Corporate Residency

Voting Power

Determining Corporate Residency

The company is an Australian Resident

Determining Corporate Residency

The company is not a resident but it could be a CFC

Determining Corporate Residency

Contact Us

More articles like this

Australians Living In The UK: Returning To Australia Under The New Non-Dom UK Rules

5th Mar 2025

Richard Feakins

Exploring The Advantages Of Dual Citizenship

28th Feb 2025

Daniel Wilkie

Australians Living In The UK: How The New “Non-Dom Tax” Changes May Affect You

27th Feb 2025

Richard Feakins

Australians Living In The UK: Returning To Australia Under The New Non-Dom UK Rules

5th Mar 2025

Richard Feakins

Exploring The Advantages Of Dual Citizenship

28th Feb 2025

Daniel Wilkie

Australians Living In The UK: How The New “Non-Dom Tax” Changes May Affect You

27th Feb 2025

Richard Feakins

Guide: Moving to Expatland™

Written by Matthew Marcarian

Place of
Incorporation

Central Management
and Control

The company is not a resident
but it could be a CFC

Place of
Incorporation

Central Management
and Control

The company is not a resident
but it could be a CFC

Place of
Incorporation

Central Management
and Control

The company is not a resident
but it could be a CFC

Place of
Incorporation

Central Management
and Control

The company is not a resident
but it could be a CFC