Branch office is a legal extension of the parent company. A branch office is not considered as a separate entity. All the debts and losses of the Branch Office are the liabilities of the foreign parent company. The branch office must carry the name of the foreign company and also state explicitly that it is a Branch Office. The branch office is still treated as a foreign entity because the control and management is exercised outside Singapore. Therefore, a foreign company’s Singapore branch will be deemed as non-resident company for tax purposes.