Singapore Transfer Pricing: IRAS Issues Special Guidelines On Commodity Marketing and Trading Activities

Singapore Budget 2026, announced by Prime Minister Lawrence Wong on 12 February, reflects a position of strength and preparedness, supported by robust corporate tax collections...

Tax deductions are available for costs incurred in the registration, acquisition and licensing of intellectual property.

Based in Singapore, Chantal Matin-Lewis (US-qualified) and Tom McElligott (UK-qualified) share about the different tax perspectives when it comes to restructuring wealth across borders

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.

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.

Historically, Singapore does not tax capital gains. Only gains which are "income" in nature are taxed.

The world is entering a more contested and uncertain phase, as long‑standing assumptions about global stability, trade rules, and multilateral coordination weaken...

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 Monetary Authority of Singapore (MAS) issued a circular on 1 October setting out details of the extension and revisions made to the fund tax incentives schemes...

For decades, hybrid instruments such as preferred stock, convertible bonds or perpetual securities have troubled tax authorities around the world.