Transfer pricing is one of the most scrutinised areas of international tax compliance in Singapore. As Singapore-based companies transact with related parties — whether parent companies, subsidiaries, or associated entities — across borders, the prices and terms of those transactions must reflect what independent parties would agree to. This is the arm's length principle, and [...]
When a company is struck off the register in Singapore and needs to be restored, there are two paths available: administrative reinstatement through ACRA, and court reinstatement through an application to the High Court. Court reinstatement is required in specific circumstances where administrative reinstatement is unavailable — typically where the company was struck off more [...]
The Global Investor Programme (GIP) is Singapore's premier immigration pathway for high-net-worth individuals and business owners seeking Permanent Residence (PR) through investment. Administered by the Singapore Economic Development Board (EDB), the GIP is designed to attract experienced global investors who can contribute substantively to Singapore's economy — not simply park capital here. This guide explains [...]
Attracting and retaining talent is one of the most persistent challenges for Singapore private limited companies. A well-designed employee incentive scheme — whether structured as an Employee Share Option Plan (ESOP), a share award, or a phantom equity arrangement — can align employee interests with company growth without requiring immediate cash outlay. But each structure [...]
Singapore's audit framework changed materially in 2025. Under amendments introduced through the Companies (Amendment) Act and corresponding changes to the Accountants Act, audit reports for Singapore companies must now identify the individual public accountant (PA) who conducted the audit — not just the audit firm. For directors and company secretaries, this is not a back-office [...]
Singapore's Personal Data Protection Act (PDPA) imposes eleven distinct legal obligations on every organisation that collects, uses, or discloses personal data. Yet many Singapore directors and business owners still treat data protection as an IT matter — a checkbox left to the technology team. That is a mistake that is becoming increasingly costly. The Personal [...]
Few situations are more frustrating for a business owner, creditor, or shareholder than discovering that a company has been struck off the ACRA register — only to find that the company has an unresolved legal claim to pursue, an ongoing court case to defend, or assets that cannot be recovered without the company first being [...]
Singapore is one of Southeast Asia's most developed e-commerce markets, with a digital economy that continues to expand rapidly. For business owners running an e-commerce business in Singapore — whether selling physical goods through an online store, operating a marketplace, or providing digital services — the tax and compliance obligations can be more complex than [...]
Attracting and retaining top talent is one of the most pressing challenges for Singapore private limited companies, particularly growth-stage businesses competing with larger employers on salary. Employee equity schemes — giving employees a stake in the company's future value — are one of the most effective tools available. Yet many Singapore founders and HR directors [...]
The Corporate and Accounting Laws (Amendment) Act 2025 (CALA 2025) formally commenced on 6 May 2026, bringing several significant changes to Singapore company law. Our earlier overview covered the full range of changes. This follow-on article focuses on a specific and immediately actionable requirement: the obligation for audit reports to now name the individual public [...]