In addition to favourable tax rates, Singapore tax residents are also entitled to claim various personal relief such as earned income relief, dependant wife/children relief and CPF relief which are not availed to non-resident individuals. The residents' marginal tax rates will also be further reduced in Year of Assessment 2007.
Case4:
If employment income is not considered as derived from Singapore-source, it would not subject to income tax here. Double taxation relief is also available even if your income is subject to tax in foreign jurisdication with which Singapore has a tax treaty for the avoidance of double taxation agreement.
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