Are capital gains from forex trading taxable as income if i hold a free-lance position? (eg. an insurance agent)?

Usually Forex Trading are from Oversea Broker,

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Generally, overseas income received in Singapore on or after 1 Jan 2004 is not taxable and does not need to be declared. This includes overseas income paid into a Singapore bank account.

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Local Broker, you do not have to pay any taxes on capital appreciation gains or dividend income.
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Thank you.

Technically capital gains are not taxable. But best to check with iras directly