Historically, Singapore does not tax capital gains. Only gains which are "income" in nature are taxed.

Due to proximity to key markets and depth of trading expertise in Singapore, a number of multinational groups have set up operations here to conduct commodity marketing and trading activities.

When considering the potential tax risks and opportunities arising from a cross-border or multi-jurisdictional M&A transaction, it is crucial to consider transfer pricing early in the process.

Singapore Prime Minster and Finance Minister Lawrence Wong delivered the Budget Statement for 2025, which was focused on supporting businesses, promoting growth, and building a sustainable city.

The digital assets space, similar to the durian fruit, can divide opinion. With a global crypto market cap of USD2.3 trillion as of October 2021, and no signs of slowing down, the hype is real.

The Mumbai Bench of the Income-tax Appellate Tribunal (Tribunal) in its ruling in Citicorp Investment Bank (Singapore) Ltd ([2017] 81 taxmann.com 368) has upheld the capital gains tax exemption...

After initial successes in the ongoing fight against COVID-19, Singapore has experienced an apparent resurgence in cases of the highly infectious virus. The Government has responded by extending the ‘circuit breaker' which was initially expected to end on 4 May 2020.

The Corporate Service Providers (CSP) Act 2024, which was passed by the Singapore parliament last July, is scheduled to come into force on 9 June together with the Corporate Service Providers (CSP) Regulations 2025.

Singapore has long been a preeminent destination for setting up a regional headquarters to pursue business opportunities across ASEAN and Asia.

According to McKinsey analysis, between 2023 and 2030, ultra-high-net-worth (UHNW) families with personal financial assets more than USD50 million and high-net-worth...

The current personal income tax rate structure (up to the year of assessment 2016) for tax resident individual taxpayers is shown in the table below...

Singapore announced its Budget 2018 in February this year with measures introduced to ensure a sustainable and competitive future for the country.

The Ministry of Manpower of Singapore ("MOM") has been consistently implementing a multi-pronged strategy to tighten the work pass regime for foreigners, with the primary goals of fostering a strong local workforce...

For justice to be achieved, like cases should be treated alike. When a court is faced with two very similar cases, it should arrive at broadly similar outcomes.

With the proliferation of blockchain technology and cryptocurrencies, the Initial Coin Offering ('ICO') has quickly become the preferred method for blockchain players to raise capital.

对于基金经理及其投资者而言，新加坡的可变资本公司（VCC）企业结构具有诸多优势。政府慷慨的财政激励措施则进一步强化了这些优势。

Emergency arbitration has become a vital tool for commercial parties needing swift interim relief before a full arbitral tribunal is constituted.

Should digital downloads, streaming services and online purchases from foreign entities be subject to goods and services tax (GST) in Singapore? How about off-premise cloud computing?

Singapore's Minister for Finance, Mr Lawrence Wong delivered the country's 2022 Budget Statement on Friday 18th February and set out the Government's spending plans for the current year and beyond.

On Friday 18th February, Singapore's Minister for Finance, Mr Lawrence Wong, delivered the country's 2022 Budget Statement, setting out the Government's ...