Practical tax issues on software characterisation and related payments - Workshop SG 2026

Software transactions are becoming more complex, and it is critical to understand how Singapore taxes payments to non-residents under the rights-based approach. This knowledge is essential for ensuring accurate compliance and audit readiness.

In this workshop, you will take a practical, case-based approach to software taxation. You will learn how different software payments are treated, understand the difference between Copyright Rights and Copyrighted Articles, and review key interpretations from the Singapore tax authorities.

Through real examples and interactive discussions, you will gain clear and actionable guidance. By the end of the session, you will be able to classify software transactions correctly, avoid common mistakes, and manage withholding tax obligations confidently.

Key topics covered:

• The rights-based approach to software characterisation
• Distinguishing between Copyright Rights and Copyrighted Articles
• Withholding tax implications for software and digital payments
• Common misclassifications and their tax consequences
• Practical case studies on software payments and tax compliance

Speaker Profile

Jack HM Wong, FCPA

Accredited Tax Advisor (in retirement), Singapore Chartered Tax Professionals

Jack has over 31 years of experience in Singapore and international tax, providing clients with practical, results-oriented tax and transaction solutions. His expertise includes advising on corporate restructurings, managing tax disputes with IRAS, and negotiating incentive schemes with Singapores government agencies.

After retiring from active practice in 2024, Jack continues to deliver advanced tax and professional ethics training for accounting and finance professionals. He also lectures on International Tax and Tax Planning at the Singapore University of Social Sciences, combining technical precision with real-world insight and strong ethical leadership principles.