Running an E-Commerce Business in Singapore: Tax and Compliance Guide (2026)

Singapore is one of the most e-commerce-friendly jurisdictions in Asia. Its advanced digital infrastructure, efficient logistics ecosystem, strong legal framework, and competitive tax regime make it an attractive base for online businesses serving both domestic consumers and the wider Southeast Asian market. But running an e-commerce business here comes with specific tax and compliance obligations [...]

Named Audit Partner in Audit Reports: A Practical Guide for Company Secretaries and Boards (2026)

From 6 May 2026, every audit report signed for a Singapore company must identify by name the individual public accountant personally responsible for the engagement. This is one of the most significant changes brought in by Phase 1 of the Corporate and Accounting Laws (Amendment) Act 2025 (CALA 2025) — and it has immediate, practical [...]

Named Audit Partner in Singapore: What the CALA 2025 Change Means for Your Company

From 6 May 2026, every audit report for a Singapore company must now name the individual public accountant primarily responsible for the engagement. This change — introduced under the Corporate and Accounting Laws (Amendment) Act 2025 (CALA 2025) — is one of the most significant shifts in Singapore's audit accountability framework in years, and it [...]

Singapore Transfer Pricing 2026: Documentation Requirements, Related-Party Transactions and IRAS Compliance

Singapore Transfer Pricing 2026: Documentation Requirements, Related-Party Transactions and IRAS Compliance If your Singapore company transacts with related parties — whether a parent company, a subsidiary, a sister company or even a sole director's other business — transfer pricing rules apply. Many Singapore SMEs are unaware that they have transfer pricing obligations until IRAS raises [...]

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 [...]

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