Allowable business expenses under the Income Tax Act — Step-by-step walkthrough
Allowable business expenses under the Income Tax Act — Step-by-step walkthrough. For Singapore SMEs managing tax and accounting compliance. Practical 20...
Productivity and Innovation Credit (PIC) legacy treatment — Step-by-step walkthrough
Productivity and Innovation Credit (PIC) legacy treatment — Step-by-step walkthrough. For Singapore SMEs managing tax and accounting compliance. Practic...
Corporate tax exemptions and partial-exemption scheme — Step-by-step walkthrough
Corporate tax exemptions and partial-exemption scheme — Step-by-step walkthrough. For Singapore SMEs managing tax and accounting compliance. Practical 2...
Reverse-charge and Overseas Vendor Registration (OVR) — Step-by-step walkthrough
Reverse-charge and Overseas Vendor Registration (OVR) — Step-by-step walkthrough. For Singapore SMEs managing tax and accounting compliance. Practical 2...
GST registration, filing and InvoiceNow — Step-by-step walkthrough
GST registration, filing and InvoiceNow — Step-by-step walkthrough. For Singapore SMEs managing tax and accounting compliance. Practical 2026 walkthroug...
Legitimate Expectations in Singapore Section 216 Cases Explained
This article is part of our ongoing series on Singapore company law case law. It examines the doctrine of legitimate expectations as applied in Section 216 minority oppression cases under the Companies Act (Cap 50). Introduction: What Is Section 216? Section 216 of the Companies Act (Cap 50) is Singapore's primary remedy for minority shareholders [...]
Ordinary vs Special Resolutions in Singapore Companies: A Practical Guide
What Are Resolutions in Singapore Company Law? A resolution is a formal decision made by a company's members (shareholders) or directors. Under the Singapore Companies Act (Cap 50), certain decisions that affect the company's structure, governance, or rights must be passed by resolution — and the type of resolution required depends on the significance of [...]
Section 13O vs Section 13U: Comparing Singapore’s Family Office Tax Incentive Schemes (2026)
Singapore's Family Office Tax Incentive Landscape Singapore has become one of Asia's leading family office destinations, attracting ultra-high-net-worth families from across the region and beyond. A key pillar of Singapore's appeal is its tax incentive framework for family office structures — specifically Section 13O and Section 13U of the Income Tax Act, which provide tax [...]
Drag-Along and Tag-Along Rights in Singapore Shareholder Agreements: Complete Guide
Why Drag-Along and Tag-Along Rights Matter in Singapore Companies When you incorporate a private limited company in Singapore with multiple shareholders, your shareholder agreement becomes one of the most important documents your company will ever sign. Two of the most consequential clauses in any shareholder agreement are the drag-along right and the tag-along right — [...]
Retirement Age 64 and Re-employment Age 69 from 1 July 2026: What Singapore Employers Must Do
A Major Employment Law Change Taking Effect 1 July 2026 Effective 1 July 2026, Singapore's minimum retirement age rises from 63 to 64 years, and the re-employment age increases from 68 to 69 years. These changes — announced during the Ministry of Manpower's Committee of Supply 2026 — affect every Singapore employer with local employees [...]