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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...

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?

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

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.

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.

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.

The 2018 Singapore Budget Statement, announcing various tax changes, was delivered by Finance Minister Heng Swee Keat on 19 February 2018 – highlighting a record budget surplus...

Increasing amounts of money are being poured into the development, propagation, and trading of digital assets.

How can Singapore adapt and thrive in a rapidly changing world? Addressing this question was one of the main focuses of this year's Budget Statement.

Nicknamed the "Lion City", Singapore's rich cultural heritage, robust economy and world-class infrastructure make it an especially attractive option for foreign investors. The key to success in this vibrant jurisdiction.

The Singapore 2020 Budget has introduced a suite of timely and welcomed initiatives to support Singapore's economy, especially in light of the recent COVID-19 outbreak.

On 18 February 2025, Prime Minister and Finance Minister Lawrence Wong delivered Singapore's 2025 Budget Statement.

On 6 April 2020, the Singapore Government announced additional measures under the Solidarity Budget to provide further financial support to businesses, in particular with labour and rental costs.

The Inland Revenue Authority of Singapore published the 3rd edition of its Transfer Pricing Guidelines on the second working day of the New Year.