Exempt Private Company (EPC) mechanics — Costs and fees breakdown
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
Sole proprietorship vs LLP vs Pte Ltd — Costs and fees breakdown. For foreign founders setting up shop in Singapore. Practical 2026 walkthrough covering...
Derivative Actions Against Directors in Singapore: Breach of Fiduciary Duty
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 [...]
S Pass Singapore 2026: Eligibility, Salary Thresholds, Quota and Application Guide
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 [...]
Singapore Transfer Pricing Documentation 2026: IRAS Requirements and How to Comply
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 [...]
Understanding Drag-Along Rights in Singapore Shareholder Agreements
A shareholder agreement is only as useful as its exit provisions. When a company reaches the stage where a sale is on the table, the provisions that determine whether the deal can actually close — and on what terms — are the ones that matter most. Drag-along rights are among the most commercially important of [...]
Singapore Corporate Governance After CALA 2025: A Director’s Practical Risk Mitigation Checklist
When the Corporate and Accounting Laws (Amendment) Act 2025 (CALA 2025) commenced on 6 May 2026, it changed the compliance landscape for every director of a Singapore company. The headline change — maximum fines for directors quadrupled from S$5,000 to S$20,000 — attracted considerable coverage, but CALA 2025 made four other significant changes that are [...]
ACRA Audit Exemption Review 2026: What Singapore Companies Should Do While Awaiting the Outcome
Singapore's audit exemption framework has been unchanged for over a decade. The S$10 million revenue and asset thresholds under Section 205C of the Companies Act 1967 — the gateway to the "small company" exemption — have stood since 1 July 2015. In February 2026, the Accounting and Corporate Regulatory Authority (ACRA) formally announced a review [...]
Singapore Pte Ltd company registration for foreigners — Costs and fees breakdown
Singapore Pte Ltd company registration for foreigners — Costs and fees breakdown. For foreign founders setting up shop in Singapore. Practical 2026 walk...
Subsidiary of foreign parent — director and capital pitfalls — Step-by-step walkthrough
Subsidiary of foreign parent — director and capital pitfalls — Step-by-step walkthrough. For foreign founders setting up shop in Singapore. Practical 20...