Individuals who receive employment income in Singapore and who are tax residents of countries that have concluded double tax treaties with Singapore may be exempt from Singapore income tax if their period of employment in Singapore does not exceed a certain number of days, usually _______ in a calendar year or within __________ and if they satisfy certain additional criteria specified in the treaties.
A . 183; 12 month period
B . 165; 6 month period
C . 230; 12 month period
D . 265; 6 month period
Answer: A