Productivity Solutions Grant (PSG) — Step-by-step walkthrough
Productivity Solutions Grant (PSG) — Step-by-step walkthrough. For Singapore SMEs accessing government grants and incentives. Practical 2026 walkthrough...
Enterprise Development Grant (EDG) — Step-by-step walkthrough
Enterprise Development Grant (EDG) — Step-by-step walkthrough. For Singapore SMEs accessing government grants and incentives. Practical 2026 walkthrough...
Personal tax filing for SME owner-directors — Step-by-step walkthrough
Personal tax filing for SME owner-directors — Step-by-step walkthrough. For Singapore SMEs managing tax and accounting compliance. Practical 2026 walkth...
Proving Loss in a Singapore Section 216 Minority Oppression Claim
A minority shareholder who successfully establishes that they have been oppressed under Section 216 of the Companies Act (Cap. 50) is not automatically entitled to a damages award. The court's power to grant relief is discretionary and broad — but where a claimant seeks monetary compensation for loss suffered as a result of the oppressive [...]
Selective Share Buybacks in Singapore: New Rules Under CALA 2025 Explained
Share buybacks are a well-established corporate tool in Singapore, allowing companies to return surplus capital to shareholders, manage share capital, and create treasury shares for future employee incentive plans. But not all share buybacks are the same — and the Corporate and Accounting Laws (Amendment) Act 2025 (CALA 2025), which commenced on 6 May 2026, [...]
Section 13O vs 13U: Comparing Singapore Family Office Tax Incentives (2026)
Singapore has become one of the world's leading destinations for single family offices (SFOs), and the country's fund tax incentive framework — anchored by Sections 13O and 13U of the Income Tax Act 1947 — is a central reason why. Both schemes exempt qualifying investment income from Singapore income tax, but they differ in meaningful [...]
Understanding Drag-Along Rights in Singapore Shareholder Agreements
When a majority shareholder wants to sell a Singapore company to a buyer who insists on acquiring 100% of the shares, the last thing they need is a minority shareholder refusing to sell or demanding an inflated exit price. A well-drafted drag-along clause in the shareholders' agreement solves this problem — and a 2025 Singapore [...]
ACRA Audit Exemption Review 2026: What Singapore Companies Should Prepare for While Awaiting the Outcome
In February 2026, the Accounting and Corporate Regulatory Authority (ACRA) announced that it is reviewing Singapore's audit exemption framework — the first such review since the thresholds were set in 2015. Targeted industry consultations closed on 17 April 2026, and ACRA is expected to publish its response in the second half of 2026. But the [...]
Singapore Corporate Governance After CALA 2025: A Director’s Practical Risk Mitigation Checklist
The Corporate and Accounting Laws (Amendment) Act 2025 (CALA 2025) commenced its first tranche of changes on 6 May 2026. For Singapore company directors, the message is clear: the era of passive or perfunctory board involvement is over. Director fines have quadrupled. Disqualification grounds have expanded. Audit accountability has sharpened. And corporate service providers must [...]
XBRL filing — full vs simplified — Step-by-step walkthrough
XBRL filing — full vs simplified — Step-by-step walkthrough. For Singapore SMEs managing tax and accounting compliance. Practical 2026 walkthrough cover...