IRAS

June 3, 2013

Singapore takes steps against tax crimes and moves towards better international cooperation on tax matters

Singapore is moving fast to improve its regulatory framework and network of cooperation treaties in order to ensure its compliance with international standards on mutual exchange […]
January 1, 2014

Issues to Consider When Purchasing a Property (Part 2)

OVERVIEW This is the second of a two-part series where we discuss several key points which prospective purchasers might wish to take note of when purchasing […]
October 1, 2014

Stamp Duties (Amendment) Bill 2014 The

The Stamp Duties Amendment Bill (the “Bill“) was passed on 8 October 2014 following a public consultation conducted by the Ministry of Finance (“MOF“) from 7 […]
June 1, 2015

Practical guidance on using an intellectual property holding company

A note on tax issues relating to IP creation, development and acquisition, including the availability of deductions for expenditure on IP in Singapore Discussing reasons for […]
September 1, 2016

BEPS Action Plan 2 – A new era for tax treatment of hybrid instruments

Introduction This article provides a general overview on the present factors that determine the tax treatment of hybrid financial instruments and a discussion on how the […]