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.

In Hang Huo Investment Pte Ltd v Wong Pheng Cheong Martin [2024] SGHC 32, the High Court found that the receiver and manager's fees of S$1,358,142.50...

We provide an update on the recent decision of the Singapore Court of Appeal in UT Singapore Services Pte Ltd v. Goh Thien Phong & Ors [2025] SGCA 17.

By a judgment dated 9 April 2010, the Singapore High Court granted leave to a Danish company to enforce a Danish arbitral award against a Singapore company. This case reaffirms the Singapore judiciary's pro-arbitration stance. However, the case is also instructive for certain delay tactics that were employed by the losing party during the arbitration process.

The demographics of wealth have undergone significant changes in Asia since World War II. Some key trends and shifts include...

Unlike jurisdictions like the United States, the Singapore trade marks regime does not require evidence of use to be filed before a trade mark registration is granted.

The Securities and Futures (Amendment) Act 2009 was passed by Parliament on 19 January 2009 ("SFAA") to amend the Securities and Futures Act ("SFA"). Following that, the Monetary Authority of Singapore ("MAS") issued a consultation paper on 16 April 2010 to invite comments on the proposed consequential amendments to the Securities and Futures (Offers of Investments) (Shares and Debentures) Regulations 2005 ("SFR"). The key proposed amendments to the SFR are summarised below.

The recent decision in Terrenus Energy SL2 Pte Ltd v Attika Interior + MEP Pte Ltd [2025] SGHC(A) 4 by the Appellate Division of the High Court of Singapore provides significant insights...

This decision concerned the unauthorised download and use of a computer software by an Inzign's employee.

It is estimated that the value of global intangible assets (IA) held by firms worldwide reached an all-time high of around US$74 trillion in 2021.

This article is the first in our multi-part series centring around the topic of longevity from the perspective of Singapore law.

Amalgamations and striking-off applications, although not new, have in recent times been frequently used as effective tools by corporations in restructuring their businesses, specifically by divesting non-core pieces of their businesses.

To meet its goals on the phasing out of internal combustion engine vehicles from its vehicle population by 2040 and building a low-carbon future, Singapore has rolled...

Since 2020, BNPL transactions in Singapore have more than tripled, with the latest figures valuing BNPL transactions in Singapore at S$440 million.

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.

Singapore's demand for cosmetic products has grown steadily over the years, with the beauty and personal care market in Singapore estimated to have been worth USD1.24billion in 2024.

In April 2025, the Singapore Economic Development Board (EDB) launched the Global Founder Programme...

Singapore continues to be a prime destination for multinational companies looking to establish retail operations in Asia. However, understanding the legal framework governing various sectors of the retail industry...

On 26 June 2025, MAS issued a circular (IID 04/2025) on governance and management of Variable Capital Companies (VCCs), following its thematic review of VCCs (the Circular).

There has been an increase in the prevalence of scammers in Singapore in recent years. The Singapore Police Force released its Mid-Year Scams and Cybercrime Statistics...