International tax reform
A new lease of life for Singapore’s legacy tax incentives
Policymakers should consider the value in leveraging and re-purposing some of Singapore’s legacy tax incentives in the coming year.
Tax governance – a blueprint for tax health
“AN OUNCE of prevention is worth a pound of cure,” said Benjamin Franklin.
Asset managers are quietly purging their portfolios of tax risk
There’s a growing sense of unease among asset managers that companies with conspicuously small tax bills pose a financial liability too big to ignore.
BT Explains: How might Singapore stay competitive with tax changes under BEPS 2.0?
SINGAPORE is implementing a minimum effective tax rate of 15 per cent for multinational enterprise (MNE) groups from January 2025, in line with global tax changes. But this means the Republic will no ...
Strategic moves towards future growth and competitiveness
A progressive tax regime will enhance Singapore’s enduring appeal to international firms, investors and talent
Deloitte proposes tax incentive changes in its Budget 2024 wish list
PROFESSIONAL services firm Deloitte has called for the government to reshape Singapore’s tax incentives and grants regime in its Budget 2024 wish list on Tuesday (Dec 26).
Iras commits to implementing crypto-asset reporting framework with 47 other jurisdictions
SINGAPORE and 47 other jurisdictions, including the US, the UK and Australia, said on Friday (Nov 10) that they will work to start automatic exchanges in crypto-asset reporting in 2027.
‘Economic substance’ matters in taxing of foreign asset sales
“SINGAPORE does not tax capital gains” – while this is often cited as a positive feature of Singapore’s tax regime, soon it may no longer be true in certain instances.
As the tax environment changes, businesses must drive change from within
THESE are challenging times for corporate tax leaders. From a rapidly changing regulatory landscape to the digitalisation of tax authorities’ systems resulting in the rising need to update processes, ...
Changes to Singapore’s FDI tax strategy may come only after Budget 2023
GLOBAL tax changes could prompt Singapore to find new ways to attract foreign direct investment (FDI), such as tax credit schemes, grants, or industry-specific measures – but this may only happen afte...