Cross-border — ASEAN, Exports & Regional HQ
Singapore sits at the intersection of the global Peppol network and the ASEAN economic bloc — a founding ASEAN member with over 100 double taxation agreements, a zero-rated GST regime for exports, and an internationally recognised legal system for holding regional IP and treasury functions. These six topics address each cross-border dimension in detail.
ASEAN Trade
Trading with ASEAN from Singapore: ATIGA preferential tariffs, Form D certificates of origin, TradeNet permits, GST on imports and what to document.
Export & Import — Zero-rated GST
Exporting from Singapore: when GST is zero-rated, what proof to keep, import GST at 9 %, TradeNet permits and common IRAS review points.
Regional HQ & Hub Structure
Setting up a regional HQ in Singapore: Pte Ltd structure, intra-group charges, transfer pricing, incentives, substance and ASEAN subsidiaries.
Posting Employees Abroad
Posting employees abroad from Singapore: CPF treatment, host-country work passes, assignment letters, tax residence and permanent establishment risk.
Double Taxation Agreements
Singapore double taxation agreements: certificate of residence, reduced withholding tax, foreign tax credit and the documents that support a treaty claim.
Global SaaS Billing
Billing SaaS customers worldwide from Singapore: zero-rated B2B services, 9 % GST at home, foreign-currency invoices, withholding tax and revenue records.
