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Title Topic Date
Mobility tax alert – Changes in Central Provident Fund (CPF) treatment of reimbursements relating to medical, dental and holiday benefits This alert highlights the changes in CPF treatment of reimbursements relating to medical, dental and holiday benefits, which will take effect from 1 January 2020. 20191001October 2019
Mobility tax alert - Taxation of employment income for Singaporeans working abroad This alert discusses the removal of administrative concession for Singaporeans to be treated as a non-resident for tax purposes and impact on Singaporeans working overseas. 20190909September 2019
Immigration alert - Tech@SG – Employment Pass applications to be facilitated for qualifying tech firms This alert provides an overview of Tech@SG, a newly announced two-year pilot programme for high-growth technology firms. 20190909September 2019
You and the Taxman, Issue 3, 2019 How can companies stay ahead of the changes in a global tax environment that is becoming more dynamic and complex than ever? 20190909September 2019
Mobility tax alert - Central Provident Fund (CPF): independent contractor versus employee This alert highlights a recent court case on whether a gym instructor should be classified as an independent contractor or an employee. 20190830August 2019
The Asian Family Office Family offices gain ground in Asia with growing wealth and focus on successful intergenerational planning 2019082626 August 2019
Tax alert - The next phase in tax transparency This alert examines the IRAS CRS Compliance Guidelines and practical approaches that Reporting Singaporean Financial Institutions can take. 201908077 August 2019
International tax update - Singapore and Korea sign a revised Avoidance of Double Taxation Agreement This alert summarises the notable changes to the Singapore/Korea income tax treaty. 201906077 June 2019
Transfer pricing alert - Commodity marketing and trading activities – transfer pricing guidelines This tax alert summarises the guidance provided by the IRAS in analysing the economic value of commodity marketing and trading activities in Singapore. 201906077 June 2019
Singapore: a strategic regional treasury location Singapore is a preferred regional treasury location for proximity to regional business headquarters and well-developed financial ecosystem. 20190531May 2019
Tax update - Advance rulings - changes effective from 1 May 2019 This alert provides a summary of the key changes that will have effect for advance ruling applications made on or after 1 May 2019. 2019052424 May 2019
You and the Taxman, Issue 2, 2019 How can companies stay ahead as tax developments, regulatory changes and technological advancements continue to change the way businesses and tax authorities function and interact? 20190515May 2019
Transfer pricing alert - Singapore continues to expand its exchange of information agreements relating to taxes This alert discusses the Tax Information Exchange Agreement signed between Singapore and the US. 2019042929 April 2019
Indirect tax alert - Update on recent GST developments This alert provides a review of the recent GST developments that will impact GST-registered businesses. 20190331March 2019
Mobility tax alert - Singapore Budget 2019: Personal income tax rebate and lapse of the Not Ordinarily Resident scheme This alert highlights the granting of a personal income tax rebate for YA 2019 and the lapse of the NOR scheme after YA 2020. 20190227February 2019
Tax update - Enhancement of Singapore Maritime Sector Incentive (MSI) This alert highlights the enhancements and clarification announced in the Shipping Circular on the Maritime Sector Incentive and the impact to shipping companies. 2019022727 February 2019
Singapore Budget 2019 Budget 2019 comes amid four major trends: shift in global economic weight towards Asia; rapid technological advancements; changing demographic patterns; and decline in support for globalization. 2019021818 February 2019
Tax update - Stamp Duties (Amendment) Act 2018 This alert provides a summary of the key changes under the Stamp Duties (Amendment) Act 2018. 2019012929 January 2019
Indirect tax alert - Goods and Services Tax (Amendment) Act 2018 This alert provides a summary of the changes under the Goods and Services Tax (Amendment) Act 2018 which was gazetted on 27 December 2018. 20190129January 2019
You and the Taxman, Issue 1, 2019 How can businesses navigate trade and tax regulatory challenges as authorities continue to scrutinise tax compliance with increasing intensity and frequency? 20190101January 2019
Mobility immigration alert - Pre-approved Letter of Consent This alert relates to the option for eligible Long Term Visit Pass holders to apply for a Pre-approved Letter of Consent without having to secure employment. 20181231December 2018
International tax update - Singapore ratifies the Multilateral Convention to Implement BEPS Related Measures This alert discusses Singapore’s ratification of the MLI. 2018123131 December 2018
Mobility tax alert - Change in basis for computing taxable car benefit This alert highlights the change in basis for calculating the taxable value of car benefits. The revised basis of calculation will take effect from Year of Assessment 2020. 20181224December 2018
Mobility immigration alert - Changes to administrative fees and mandatory vaccinations for foreign-born children Highlights changes to Ministry of Manpower (MOM) administrative fees, and mandatory vaccinations for foreign-born children before applying for long-term immigration passes in Singapore. 20181224December 2018
Tax update - Income Tax (Amendment) Act 2018 This alert highlights a selection of some of the key non-Budget tax changes in the Income Tax (Amendment) Act 2018 gazetted on 12 November 2018. 2018121212 December 2018
Mobility tax alert - Changes to Not Ordinarily Resident (NOR) tax concession and tightening of requirements for companies using cost-plus mark-up basis of assessment Changes to NOR qualifying criteria and individual income tax impact on the change in corporate tax reporting basis for certain concessions for employee’s remuneration 20181112November 2018
Tax update - Tax treatment of leases arising from adoption of FRS 116 This alert provides an overview of the key tax aspects of the new leases standard. 201811077 November 2018
Transfer pricing alert - Singapore activates additional bilateral relationships for the automatic exchange of CbC Reports This alert provides the updated list of jurisdictions with which Singapore has activated bilateral relationships for the automatic exchange of Country-by-Country Reports. 201811011 November 2018
You and the Taxman, Issue 3, 2018 As global connectedness and digital disruption bring about transformation at unprecedented speed, no function – including tax – will be spared. 20181003October 2018
Mobility tax alert - Changes to taxation of accommodation benefit This alert summarises the proposed change to the tax treatment of accommodation benefit provided to employees. 20180930September 2018
Tax update - Singapore and Gabon sign income tax treaty This alert summarises the notable provisions of the income tax treaty signed by Singapore with Gabon. 2018092525 September 2018
Indirect tax alert - File your GST returns with CorpPass from 1 September 2018 From 1 September 2018, CorpPass replace existing e-Services Authorisation System (EASY) and will be the only authorisation system for e-filing of GST returns. 20180831August 2018
Tax update - Singapore and Kenya sign income tax treaty This alert summarises the key provisions outlined in the income tax treaty signed by Singapore with Kenya. 2018082929 August 2018
Transfer pricing alert - Overview of the transfer pricing landscape in Singapore This alert highlights the key aspects of the transfer pricing landscape in Singapore, including the new legislation, guidelines and disclosures. 2018082424 August 2018
Business incentives advisory tax alert - Singapore releases draft legislation on the new Intellectual Property Development Incentive (IDI) This alert provides details of the IDI regime as set out in the proposed legislation. 2018081313 August 2018
You and the Taxman, Issue 2, 2018 Organisations need to keep pace as tax risks and disputes rise in tandem with increasing connectivity and heightened transparency requirements. 20180709July 2018
Global tax alert - Brazil and Singapore sign treaty for the avoidance of double taxation This alert summarises the key provisions outlined in the income tax treaty signed by Singapore with Brazil. 201805144 June 2018
Business incentives advisory tax alert - IP income definition is out, what should you do? Impact of IP income carve-out provisions 20180514May 2018
Tax update - Basis of assessment for service companies This alert provides details of the cost plus mark-up basis applied to service companies as clarified by the IRAS. 2018041616 April 2018
Tax update - Income tax treatment arising from adoption of FRS 109 Key implications of the FRS 109 tax treatment as set out under section 34AA of the Income Tax Act and the IRAS e-Tax guide. 2018041212 April 2018
You and the Taxman, Issue 1, 2018 Tax has become increasingly complex. How can the tax function prepare for digital disruptions and global changes to keep up with the new world order? 20180404April 2018
Transfer pricing alert - OECD releases Singapore’s peer review report on implementation of Action 14 minimum standard This alert highlights key aspects of the OECD’s peer review report on Singapore’s implementation of the Action 14 minimum standard on improving dispute resolution mechanisms. 201804044 April 2018
Business incentives advisory tax alert - Business tax incentives and cash grants Overview of Budget 2018 changes to business tax incentives and cash grants. 20180331March 2018
Mobility tax alert - Expansion of the Fair Consideration Framework regime and increment of S Pass salary criteria The Manpower Ministry has announced changes in foreign workforce policy to provide locals with better employment opportunities and improve the quality of the foreign workforcecome Tax Act and the IRAS e-Tax guide. 20180301March 2018
Tax update - Singapore and Tunisia sign income tax treaty This alert summarises the key provisions outlined in the income tax treaty signed by Singapore with Tunisia. 2018030114 March 2018
Transfer pricing alert - Country-by-Country Reporting regulations, transfer pricing documentation rules and revised transfer pricing guidelines This alert highlights the key aspects of the CbCR Regulations, TP Documentation Rules and revised TP Guidelines in Singapore. 201803011 March 2018
Tax update - The IRAS issues e-Tax guide on the income tax treatment arising from adoption of FRS 115 This alert summarises the guidance provided by the IRAS on the Singapore income tax treatment for entities adopting FRS 115 in the e-Tax guide issued on 12 January 2018. 201801221 March 2018
Indirect tax alert - Key GST changes for Budget 2018 Raise GST to 9%, between the periods from 2021 to 2025. GST increase will be implemented in a progressive manner. 20180228February 2018
Singapore Budget 2018 Singapore Budget 2018 addresses near-term concerns and is an integrated strategic plan to position Singapore for the future. The rise of Asia, emerging technologies and ageing will reshape our global economy. This Budget identifies future needs and issues, proposes early preparations to meet them and pulls together resources and efforts from all stakeholders to address these emerging challenges in the coming decade. View more insights here. 2018012219 February 2018
Tax update - Revised income tax treaty between Singapore and Sri Lanka enters into force This alert summarises the key provisions outlined in the Singapore and Sri Lanka revised income tax treaty. 2018012222 January 2018
Tax update - Singapore-Cambodia income tax treaty and protocol enter into force This alert summarises the key provisions outlined in the Singapore and Cambodia income tax treaty and protocol. 2018012222 January 2018
Transfer pricing alert - Singapore activates additional bilateral relationships with 18 jurisdictions for the automatic exchange of CbC Reports Singapore has activated additional bilateral relationships with 18 jurisdictions for the automatic exchange of Country-by-Country reports. 2018011818 January 2018

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