A Certificate of Residence (COR) from IRAS proves your Singapore company's tax residency, enabling access to reduced withholding tax rates under Singapore's DTA network. This guide covers the application process, eligibility, and common pitfalls.
Capital allowances let Singapore companies deduct the cost of plant and machinery for tax. This guide covers Sections 19 and 19A, motor vehicles, Section 14Q renovation costs, unutilised allowances, and how to claim in your Form C or C-S.
An EGM can be called by the board, by shareholders holding 10% or more, or by court order. This guide covers Singapore EGM notice requirements, quorum, voting, and post-meeting filings under the Companies Act 1967.
EDGE — Enterprise Development and Growth for Enterprises — will merge the EDG, PSG, and MRA into one unified Singapore grant in 2H2026. Here is what SMEs need to know and do right now.
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 [...]
The Corporate and Accounting Laws (Amendment) Act 2025 (CALA 2025) commenced on 6 May 2026, marking the most significant upgrade to Singapore's corporate governance penalties in over a decade. Maximum fines for director breaches have quadrupled from S$5,000 to S$20,000. Imprisonment terms have been extended. Audit reports must now name the individual public accountant responsible. [...]
Sector compliance — F&B, healthcare, education, fintech — Step-by-step walkthrough. For directors and company secretaries managing ACRA compliance. Prac...
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, [...]
This article is part of our ongoing series on Singapore company law case law. It examines the doctrine of legitimate expectations as applied in Section 216 minority oppression cases under the Companies Act (Cap 50). Introduction: What Is Section 216? Section 216 of the Companies Act (Cap 50) is Singapore's primary remedy for minority shareholders [...]