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The MAS issued Circular FDD Cir 02/2014 ("MAS Circular 2014") on 31 March 2014 that introduced the much debated rules on the "belonging" status of an incorporated fund for the purpose of applying the GST treatment of services to the fund. To recap, the MAS Circular 2014 stipulated that an overseas fund (other than a trust fund) will be treated as having a business establishment and hence "belonging in Singapore" if the fund wholly relies on a Singapore-based fund manager ("SFM") to carry on its business. Services provided to such a fund would be subject to GST at the standard rate of 7 percent.
Updates on the GST rules for the Fund Management Industry
2015-03-30T10:06:28.000+08:00
2015-03-29T21:06:28.000-05:00
2015-03-29T21:06:28.000-05:00
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