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

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

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...

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.

In our earlier CNPupdate article published on 27 September 2018, we discussed the tax implications in relation to Initial Coin Offerings ("ICOs"). This article is the first article of a two-part series that provides...

In the first article of this two-part feature, we provided an update on the latest tax guidelines published on 19 November 2019 by the Inland Revenue Authority of Singapore ("IRAS") in relation to Goods...

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...

A good example of Jordans new and exciting range of offshore company formation and banking services comes from Singapore, and Vistra Singapore.

Learn about the global tax rate reform and how it affects tech companies in Singapore.

Last Friday, the Singapore Government announced stamp duties changes and new measures relating to Singapore residential properties that come into effect on 11 March 2017.

Taiwan has since 1 January 2023 implemented controlled foreign corporation (CFC) rules to prevent tax avoidance by taxing income earned by foreign entities controlled by Taiwanese residents.

Since the announcement of the Unity Budget a month ago, the global Covid-19 crisis has engulfed even economic heavyweights such as the United States. While Singapore is not in a position to steer the current global economic situation...

Increasingly, companies and individuals are reconsidering their use of "offshore" corporate entities...

In our recent survey with Campden Wealth, Singapore was a destination of choice for a number of family offices. Many families have established their family office in Singapore...

On 26 February 2019 the Monetary Authority of Singapore (MAS) announced the expansion of its Green Bond Grant Scheme to include social and sustainability bonds, and renamed the framework the Sustainability Bond Grant Scheme.

VCCs are flexible and low cost and are a compelling option for both local managers and foreign-based managers domiciling their funds in Singapore.

This article provides an overview of the recent developments in relation to the Singapore Tax Incentive Schemes for Funds.