Singapore Overseas Income Tax Paypal/EMI

[CryptoIsFreedom]

https://www.iras.gov.sg/irashome/In...is-Not/Overseas-Income-Received-in-Singapore/

Overseas income is taxable in Singapore if:

a) It is received through partnerships in Singapore; or
Click to expand...

What does partnership mean in this context? I've read the page it links to and still did not understand.

I understand that if I make income overseas and bring it back to Singapore through a local bank, I'm expected to pay corporate or personal on it.

If I have a SG Paypal or SG Wise account, and if I bring back the money through those channels, and I do not hava a SG bank, am I expected to pay taxes on this overseas income?

 

[CryptoIsFreedom]

I could also ask the same question for Hong Kong. What applies in their case?

 

[CryptoIsFreedom]

I'd also like to include Neat and Payoneer in there.