Drag-along rights allow majority shareholders to compel minorities to sell their shares in an exit transaction. Learn how they work under Singapore law, what a well-drafted clause must include, and common disputes.
Comparing Section 13O and 13U family office tax incentives in Singapore: AUM thresholds, investment professional requirements, local business spending, and fund residency — with 2025 and 2026 updates.
CALA 2025 quadrupled director fines from S$5,000 to S$20,000 and introduced imprisonment for serious breaches. Here is a practical risk mitigation checklist for every Singapore company director.
ACRA's audit exemption review closed in April 2026 but no outcome has been published yet. Here is a practical guide on what Singapore companies should do right now while waiting for ACRA's formal response.
Singapore PDPA compliance for SMEs — Step-by-step walkthrough. For directors and company secretaries managing ACRA compliance. Practical 2026 walkthroug...
Share buybacks are a well-established corporate tool in Singapore, allowing companies to return surplus capital to shareholders, manage share capital, and create treasury shares for future employee incentive plans. But not all share buybacks are the same — and the Corporate and Accounting Laws (Amendment) Act 2025 (CALA 2025), which commenced on 6 May 2026, [...]
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 [...]