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When considering the potential tax risks and opportunities arising from a cross-border or multi-jurisdictional M&A transaction, it is crucial to consider transfer pricing early in the process.

Pursuant to the terms of a supply contract between Mount Eastern Holdings Resources Co., Limited (Mount Eastern) and H&C S Holdings Pte Ltd (H&C), H&C was obliged to deliver 90,000 wet metric tonnes of iron ore to Mount Eastern.

Last week, in the third of a string of such cases this year, in CWP v. CWQ [2023] SGHC 61, the High Court of Singapore refused to set aside an arbitral award on breach of natural justice grounds.

As cross-border commerce becomes more complex, disputes increasingly cut across multiple jurisdictions, governing laws and enforcement regimes.

Construction contracts often contain detailed procedures for the various aspects of the working arrangement between the parties. These may include the agreed mechanisms...

Landed residential properties are coveted in land-scarce Singapore due to its limited supply and the prestige associated with owning or living in one.

Warranties and indemnities are forms of contractual protection provided by a seller in a sale and purchase agreement.

In Deutsche Bank AG Singapore Branch v ARJ Holding Ltd and another [2025] SGHC 163 (DB v ARJ), the General Division of the High Court held that there is an implied term in law in an agreement between a bank and its borrower whereby the bank has to exercise its contractual discretion in good faith.

The International Chamber of Commerce has unveiled its 2026 Arbitration Rules, introducing the most significant structural changes to ICC procedure in over a decade. The revised framework eliminates mandatory Terms of Reference, establishes express early determination mechanisms, and creates a highly expedited arbitration track capable of delivering awards within three months. These amendments fundamentally reshape the timing and strategy of ICC arbitrations for parties worldwide.

In CEF and another v CEH, the Singapore Court of Appeal partially set aside a €62 million ICC award concerning the construction of an iron and steel plant in Malaysia.

The Singapore High Court has on a number of occasions considered the issue of when an anti-suit injunction in aid of an arbitration may be issued.

The Singapore Court of Appeal (the "SGCA") recently established in Anupam Mittal v Westbridge Ventures II Investment Holdings...

A defence in illegality would have defeated the Receiving Bank's claim.

Discussion of the appeal in the case of Ong Chow Hong (alias Ong Chaw Ping) v Public Prosecutor and another. .

In creating the web of contractual relationships when structuring a fund, commercial parties often have a fund managed or advised by a party who is in turn advised by a separate party who has no contractual relationship with the fund. This is often done to achieve tax efficiencies or when a 'white labelling' arrangement is envisaged.

The Appellate Division of the Singapore High Court's decision in DJY v DJZ and another [2025] SGHC(A) 18 highlights the narrow grounds on which calls on standby...

Electronic records and electronic signatures have generally been legally recognised in Singapore under the ETA since 1998.