Student question D. Amwell Pte Lid, a company tax resident in Singapore, sent its employees to South Korea to receive training on customer service from Smile Inc, a company tax resident in South Korea. Explain if the training fees charged by Smile Inc to Amwell will be subject to Singapore withholding tax. (3 marks) E. Byron Pte Lid (BPL), a Singapore tax resident company, derived dividend income from Byron Corporation, a company resident in Country Y where the headline tax rate is 18%. The net dividend of $18,000, after 10% withholding tax in Country Y was used to settle an invoice owing by BPL to its supplier in Country Y on 6 March 2021. BPL's financial year ends on 31 July. Explain if the foreign dividend is received in Singapore and whether BPL will be subject to Singapore tax on the said income in the relevant Year of Assessment. (5 marks) Show Transcribed Text