Transfer pricing continues to be a critical issue for both tax authorities and taxpayers alike and 2015 is likely to see a continuation of the key trends that started to emerge in 2013 and 2014.

As an update, the Monetary Authority of Singapore (MAS) has provided further information regarding the new financial sector incentives ("FSI") announced during 2025 Budget Statement in the MAS Circular...

Singapore has witnessed, over the past few years, a rapid growth in the number of family offices based within its shores, a trend precipitated by Singapore's attractiveness as a global financial hub...

Deputy Prime Minister and Finance Minister, Mr. Lawrence Wong delivered the 2024 Budget Statement in Parliament on 16 February 2024.

The NOR scheme will lapse after YA 2020.

This article summarises the measures taken by Singapore government in the Unity Budget in February, Resilience Budget in March and Solidarity Budget in April.

The Coronavirus Disease 2019 ("COVID-19") has been a hot topic in the news since the start of 2020.

Goods and services tax (GST) was first introduced in Singapore under the Goods and Services Tax Act (GSTA) on 1 April 1994.

On 1 September 2025, the Singapore Ministry of Finance officially gazetted the Income Tax (Refundable Investment Credits) Regulations 2025 (RIC Regulations)...

What is limitation of relief?

On 1 October 2024, the MAS issued a circular detailing the changes as announced in the Singapore Budget 2024 statement to the Offshore Fund Tax Incentive Scheme...

The variable capital company ("VCC") is a new corporate structure for all types of collective investment schemes ("CIS") in Singapore. Each VCC may comprise of one or more CIS, which can be open-ended

Singapore's IP holding structures offer significant advantages for regional brand management and commercialisation, but their effectiveness depends on operational substance aligning with legal form.

Should an employee accept payment of her salary in cryptocurrency or digital tokens? Should a business accept digital payment tokens as payment for goods or services? What are the tax implications? What is the best way to structure such payments?

We have prepared this comprehensive guide to corporate filing requirements in Singapore as it is evident that there is increased scrutiny on late filings from both IRAS and ACRA.

On 17 February 2024, Deputy Prime Minister and Finance Minister Lawrence Wong delivered Singapore's 2024 Budget Statement.

Donors are eligible for a 250% tax deduction for qualifying donations made to Institutions of a Public Character and other qualifying recipients from 1 January 2009 to 31 December 2015.

Increasingly, transfer pricing documentation is an important focus area for both taxpayers and tax authorities.

With effect from year of assessment 2018, the total amount of personal reliefs that a tax resident individual can claim will be capped at $80,000 per year of assessment.