7. Travel and subsistence
7.1 Concession for accommodation and airfare
Foreign professionals working in Singapore are not employees. Rather, they are professionals working under a contract of services rather than an employment contract. They can be tax resident in Singapore or not tax resident depending on their circumstance. See Tolley's Global Mobility: Personal Taxes, SG 1.2 for a discussion of tax residence rules.
Non resident foreign professionals are subject to a flat rate tax regime described in 6.5, where the individual can choose to be taxed at either 15% or 22% (see 6.5.2). If the
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