Tax Advisory & Transactions
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Insights related to tax advisory and transactions
Issues
Recent Pillar Two legislative updates – April 2025
Multinational Enterprise (Minimum Tax) (Amendment) Regulations 2025 – April 2025
Updates to Johor-Singapore Special Economic Zone – February 2025
Johor-Singapore Special Economic Zone – February 2025
Multinational Enterprise Top-up Tax and Domestic Top-up Tax – February 2025
Tax treatment of gains or losses from the sale of foreign assets – February 2025
Public consultation on proposed Multinational Enterprise (Minimum Tax) Regulations—GloBE Safe Harbours and Transition Rules – November 2024
Updates to Singapore’s Fund Tax Incentives – October 2024
Advance Ruling Summary No. 01/2024 – September 2024
Global Tax Policy Survey 2024 and Pillar Two research report – September 2024
Filing of income tax computations in functional currencies other than Singapore dollars – September 2024
Tax deduction for expenses incurred on renovation or refurbishment works done to business premises – August 2024
Tax framework for Variable Capital Companies – August 2024
GIO v Comptroller of Income Tax [2024] SGITBR 1 – July 2024
Global Anti-Base Erosion (GloBE) rules and Domestic Top-up Tax (DTT) – July 2024
Transfer pricing updates and developments – July 2024
Public Consultation on Proposed Income Tax (Amendment) Bill 2024 – July 2024
Public Consultation on Proposed Multinational Enterprise (Minimum Tax) Bill 2024 – July 2024
Update on E-Invoicing in Singapore - June 2024
GHZ v The Comptroller of Income Tax [2023] SGITBR 2 – May 2024
Advance Ruling Summary No. 1/2024 – May 2024
Corporate compliance programmes – April 2024
InvoiceNow GST requirements – April 2024
Economic substance requirement – February 2024
Economic Expansion Incentives (Relief from Income Tax) (Amendment) Act 2023 – February 2024
List of reportable jurisdictions for CRS purposes updated for reporting year 2023 – February 2024
Taxable and non-taxable income – January 2024
Correcting errors made in a GST return – January 2024
IRAS updates on corporate tax – January 2024
Tax treatment of gains or losses from the sale of foreign assets – December 2023
Income Tax (Amendment) Act 2023—Act 30 of 2023 – December 2023
Commitment given to implementation of Crypto-Asset Reporting Framework – November 2023
Tax deduction for borrowing costs other than interest expenses – November 2023
Enhancement to Approved Royalties Incentive (ARI) – October 2023
Malaysia Budget 2024 Snapshot – October 2023
The Ministry of Finance (MOF)’s responses to the key feedback received on the draft Income Tax (Amendment) Bill 2023—Section 10L – September 2023
Income Tax - The General Anti-Avoidance Provision and its Application - July 2023
Amendments to IAS 12 arising from OECD Pillar Two model rules, and proposed amendments to IFRS for SMEs - June 2023
Income Tax (Amendment) Bill 2023 – Draft provision to tax gains on disposal of foreign assets - June 2023
List of reportable jurisdictions for CRS purposes updated for reporting year 2022 - March 2023
Advance Ruling Summary No.1/2023 - March 2023
GEY v CIT [2022] SGITBR – Definition of plant under the Income Tax Act 1947 - October 2022
Advance Ruling Summary No.10/2022 - August 2022
Advance Ruling Summary No. 8/2022 - July 2022
Key updated conditions of Section 13O and Section 13U applications for family offices - April 2022
IRAS e-Tax guide on determining the date of payment or deemed payment for the purpose of complying with withholding tax obligations - February 2022
Advance Ruling Summary No.2/2022 - February 2022
The resilient agile and sustainable supply chain - February 2022
GST rate change - February 2022
Any questions?
If you have any questions about the newsletter, please contact the Southeast Asia Tax & Legal Clients & Markets team.
