A Certificate of Residence (COR) from IRAS proves your Singapore company's tax residency, enabling access to reduced withholding tax rates under Singapore's DTA network. This guide covers the application process, eligibility, and common pitfalls.
Capital allowances let Singapore companies deduct the cost of plant and machinery for tax. This guide covers Sections 19 and 19A, motor vehicles, Section 14Q renovation costs, unutilised allowances, and how to claim in your Form C or C-S.
An EGM can be called by the board, by shareholders holding 10% or more, or by court order. This guide covers Singapore EGM notice requirements, quorum, voting, and post-meeting filings under the Companies Act 1967.
EDGE — Enterprise Development and Growth for Enterprises — will merge the EDG, PSG, and MRA into one unified Singapore grant in 2H2026. Here is what SMEs need to know and do right now.
Nominee director services — foreigner essentials — Costs and fees breakdown. For foreign founders setting up shop in Singapore. Practical 2026 walkthrou...
Exempt Private Company (EPC) mechanics — Costs and fees breakdown. For foreign founders setting up shop in Singapore. Practical 2026 walkthrough coverin...
Sole proprietorship vs LLP vs Pte Ltd — Costs and fees breakdown. For foreign founders setting up shop in Singapore. Practical 2026 walkthrough covering...
When a company director breaches their fiduciary duties — by appropriating company assets, diverting business opportunities, or engaging in self-dealing — the company is the party that has been wronged. In theory, the company should bring a claim against the errant director. In practice, this rarely happens voluntarily: if the director is also a controlling [...]
The S Pass is Singapore's work pass for mid-level skilled foreign workers — those who have the qualifications or experience to fill skilled roles but whose profile does not meet the Employment Pass (EP) threshold. For many Singapore employers, the S Pass is the principal mechanism for hiring skilled foreign employees in technical, supervisory, or [...]
Transfer pricing is the process by which related companies — such as a Singapore parent and its overseas subsidiary, or two companies in the same group — determine the prices charged for transactions between them. When a Singapore company buys services from a related company in a lower-tax jurisdiction, or sells goods to a related [...]