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 [...]
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 [...]
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 [...]
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 [...]
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