By Shaun Zheng Practical Considerations of the Section 13O and 13U Tax Exemption Schemes with effect from 5 July 2023 (For Family Office Structures) The refinements to the conditions under Section 13O (i.e. resident fund tax exemption scheme) and Section 13U (i.e. enhanced-tier fund tax exemption scheme) as introduced by the Monetary Authority of Singapore […]
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