During the year ended $31$ December $2023,$ O Pte Ltd $($OPL$),$ a company incorporated and

tax resident in Singapore, arranged P Pte Ltd $($PPL$),$ a company incorporated and tax resident

in Country P to conduct a sales training for OPL$$s sales staff based in Singapore.

Under the arrangement between OPL and PPL$,$ this training was conducted in two phases:

Phase $1$