What is the difference between a resident and non-resident Singapore company?

In Singapore, the tax residence status of a company depends on where the control and management of its business is exercised. A company is tax resident in Singapore if the control and management of its business is exercised in Singapore.

The basis of taxation for a resident company and non-resident company is generally the same. However, there are some benefits that a resident company can enjoy that a non-resident would not, for example benefiting from any applicable Avoidance of Double Taxation Agreements and various tax exemptions.