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The tax treatment of Singapore trusts is dependent on the residency of the trust.

Post-issuance impact reporting is a complex and resource-intensive task for green and social bonds issuers that many investors expect issuers to undertake.

Search and Examination procedures in Singapore were amended in accordance with the changes in the Singapore Patents Act in relation to patent applications with filing dates after 1 July 2004. For PCT National Phase entry applications into Singapore, the effective filing date is the international filing date.

The Singapore Convention was arranged after aiming to resolve commercial disputes emerging in the international arena quickly, economically and efficiently, taking into account the bond between the parties.

If the court grants a moratorium order, the Act provides that the debtor-company must provide certain financial information to creditors to allow them to assess the feasibility of a proposed scheme.

The COVID-19 crisis fallout has caused Asian high net worth (HNW) families to rethink their business continuity plans and has acted as a catalyst for many to take stock of their wealth succession plans.

IRAS has therefore released a COVID-19 Support Measures and Tax Guidance (‘Guidance Note') on 28 October 2020 to help address 2 specific issues.

The Ministry of Law in Singapore has announced that it will introduce a bill to the Parliament next week to offer temporary relief to businesses and individuals who are unable to fulfil their...

The COVID-19 pandemic has had an enormous impact on various industries worldwide.

Why are holding company structures so popular in Singapore? Why are so many foreign SMEs and multinationals using this structure? Our guide explores the distinct features of a holding company, the eligibility criteria, and benefits...

Companies seeking to incentivise (or compensate) employees are faced with a multitude of options. When structured properly, employee stock option plans can lead to alignment of interests...

For entrepreneurs and business owners, placing shares in a trust ahead of an IPO can provide valuable peace of mind during a complex transaction.

Keeping in line with international practices, the Accounting and Corporate Regulatory Authority ("ACRA") of Singapore will require all companies incorporated in Singapore, ...

On March 15, 2021, the Monetary Authority of Singapore (MAS) issued a Consultation Paper on Proposed Exemption Framework for Cross-Border Business Arrangements of Capital Markets...

On 4 December 2018, MAS published a consultation paper proposing changes to the exemption framework for business arrangements between financial institutions and their foreign related corporations.

To keep or not to keep its records - in considering this question, a Singapore-incorporated company should be aware of certain statutorily-provided minimum retention periods it must comply with.

Key provisions in the Companies Act (Cap 50) of Singapore (Companies Act) were identified for reform and refinement.