The Inland Revenue Authority of Singapore ("IRAS") has issued transfer pricing guidance for centralized activities of multinational enterprise ("MNE") groups in Singapore to assist taxpayers in ...

The Monetary Authority of Singapore (MAS) issued a circular on 1 October setting out details of the extension and revisions made to the fund tax incentives schemes...

The proposed US corporate tax rates contrast with the favorable rates enjoyed by Singapore's corporate community.

The Singapore parliament approved, on 15 October, the Multinational Enterprise (Minimum Tax) Bill, which seeks to implement two new top-up taxes under the OECD's BEPS and ensure that Singapore is compliant with the international tax framework.

This is becoming a key priority for multinational enterprises that have their global or regional headquarters in Singapore due to the aggressive actions being taken by other tax administrations.

On 16 June 2016, Singapore announced that it will join the framework for the implementation of the BEPS Project.

Generally, companies are required to consult the IRAS before applying term-testing.

Tax deductions are available for costs incurred in the registration, acquisition and licensing of intellectual property.

This is a brief follow up to our earlier customs and trade update titled, "The Resurrection of Sales and Service Tax".

For the 2017 Year of Assessment, companies in Singapore are required to report their estimated chargeable income and gross revenues within three months of their financial year-end.

Based in Singapore, Chantal Matin-Lewis (US-qualified) and Tom McElligott (UK-qualified) share about the different tax perspectives when it comes to restructuring wealth across borders

In an increasingly globalised world, companies may encounter instances of double taxation on the same income, due to the different corporate income tax rules applied by different jurisdictions.

Singapore is an innovation hub for entrepreneurs around the globe and is fast emerging as a top destination for South Africans who are looking to set up a business in Singapore or invest overseas.

The timelines and regulations are summarized below for reference.

The Stamp Duties (Agreements for Sale of Equity Interest) (Remission) Rules 2018 (the 2018 Rules) came into operation almost imperceptibly on 11 April 2018.

If you operate in Singapore, you need to know that 2019 is the first year of mandatory transfer pricing documentation in that country.

For decades, hybrid instruments such as preferred stock, convertible bonds or perpetual securities have troubled tax authorities around the world.

India's 2020 Budget, which was announced on February 1, introduces various changes that will significantly impact high net-worth (HNW) families and international investors.

The Singapore parliament passed the Income Tax (Amendment) Act 2023 on 3 October to introduce a new Section 10L in the Income Tax Act 1947 (ITA), which aligns Singapore's foreign...

Singapore Telecom Australia Investments Pty Ltd v Commissioner of Taxation [2024] FCAFC 29, concerned the ATO's review of interest deductions claimed by STAI...