About The Raffles Corporate Services Editorial Team

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So far The Raffles Corporate Services Editorial Team has created 587 blog entries.

Opposing a Judicial Management Application in Singapore: Creditor Rights

When a distressed Singapore company files an application for a judicial management order in the High Court, it sets off a clock. From the moment of filing, an automatic 30-day moratorium takes effect, restraining creditors from commencing or continuing legal proceedings against the company. For creditors who were about to sue, had already sued, or [...]

Section 13O vs 13U: Comparing Singapore Family Office Tax Incentives (2026)

For high net worth individuals and families establishing a family office in Singapore, the choice between a Section 13O and a Section 13U fund tax exemption is one of the most consequential structuring decisions they will make. Both schemes offer exemption from Singapore income tax on qualifying investment income, but they differ significantly in their [...]

Nominee Director in Singapore: Legal Requirements, Risks & How It Works (2026)

If you are incorporating a Singapore company as a foreigner, or if your Singapore company does not yet have a locally resident director, you will almost certainly encounter the term "nominee director." This is one of the most commonly used — and most commonly misunderstood — concepts in Singapore company formation. This guide explains what [...]

CALA 2025 Phase 2 and Beyond: What Singapore Directors and Company Secretaries Should Watch for Next

The Corporate and Accounting Laws (Amendment) Act 2025 (CALA 2025) is the most significant reform to Singapore's corporate law framework in recent years. Its first tranche of provisions commenced on 6 May 2026, bringing in stronger director duty penalties, expanded anti-money laundering disqualification, the named audit partner requirement in audit reports, and new double-tier approval [...]

Selective Share Buyback Under CALA 2025: New Double-Tier Approval Requirements for Singapore Company Secretaries

Since 6 May 2026, any Singapore company that wishes to carry out a selective share buyback — buying back its own shares from specific shareholders rather than offering equally to all — must satisfy a new double-tier approval requirement. This change, introduced by the Corporate and Accounting Laws (Amendment) Act 2025 (CALA 2025), significantly strengthens [...]

Named Audit Partner in Singapore Audit Reports: What Company Secretaries and Boards Must Do from 6 May 2026

From 6 May 2026, every audit report issued for a Singapore company must do something new: it must identify by name the individual public accountant who was primarily responsible for that audit engagement. This change, introduced by the Corporate and Accounting Laws (Amendment) Act 2025 (CALA 2025), is one of the most significant shifts in [...]

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