As of May 2018, Singapore has excluded intellectual property (IP) income from the Pioneer Service Incentive (PC-S) and the Development and Expansion Incentive (DEI)

We are delighted to feature for your information the Budget 2015 delivered in Parliament on 23 February 2015 by Singapore’s Deputy Prime Minister and Finance Minister

National authorities across Asia Pacific are at very different stages in their digital transformation journey – and this has been particularly apparent during the COVID-19 crisis, writes Edmund Lee.

Family businesses form the backbone of the Asian economy, with 85% of the companies in the Asia Pacific region owned by a family group.

This article provides an overview of why Singapore is considered one of the most eco-friendly cities in Asia and describes the government's green incentives available for businesses having a presence in or expanding into Singapore.

In Singapore, stamp duty emanates from the Stamp Ordinance 1929, a piece of tax legislation that pre-dates even income tax.

Singapore's finance minister Mr Heng Swee Keat presented this year's budget against a backdrop of a slowing global economy and its consequences for Singapore.

A well-planned trust structure is an increasingly popular option for high-net-worth Asian families.

Singapore is regarded as one of the most prominent financial centres in South-East Asia and has gained in popularity as a base for many high-net-worth families to manage their assets and investments globally.

As well as detailing individual and business tax changes for the year ahead, there is a significant focus in the 2019 budget on providing support and incentives for small and medium-sized enterprises.

Hiap Seng Building Construction Pte Ltd v Hock Heng Seng Contractor Pte Ltd [2024] SGHC 50 dealt with an unusual situation: what happens if a payment response is served before the payment claim was deemed to have been served?

This article provides an overview of the tax treatment of gains from sale or disposal of foreign assets in Singapore and its implications for multinational corporations and the investment fund industry.

In this client alert, we examine the recent High Court decision of Changi Airport Group (Singapore) Pte Ltd v Comptroller of Income Tax [2024] SGHC 281...

The Constitution Amendment Bill for Goods and Services Tax (GST) has been approved by The President of India and the GST council have decided to enforce GST from 1st July 2017.

Across the world, business owners, founders and internationally mobile families are reassessing where they live, invest and build long-term plans.

The Ciarb-IPOS IP & Tech Dispute Resolution Conference, sponsored by AlixPartners, was held on 28 August during the 2024 Singapore Convention Week...

In our Stop Press of 22 July 2020, we summarise the Ministry of Finance's proposed amendments to the Income Tax Act ("ITA") and Stamp Duties Act.

We would like to alert clients of the recent stepped up audits by IRAS on past tax filings and relevant financial statements. Such queries are generally raised via IRAS' desk or field audits.

The carbon tax regime in Singapore is governed under the Carbon Pricing Act 2018 ("CPA") that provides for, among other things, requirements relating to registration...

There were a variety of developments relating to the export and import of goods in 2022. The developments related to general regulatory changes affecting the export/import...