A comprehensive guide to applying to extend a judicial management order in Singapore under the IRDA — grounds, procedure, timeline, costs, and practical tips for judicial managers and creditors.
CALA 2025 Phase 1 commenced on 6 May 2026 with four major changes. More provisions are still pending commencement. A forward-looking guide for directors and company secretaries.
A comprehensive guide to running an e-commerce business in Singapore in 2026 — corporate income tax, GST, InvoiceNow, ACRA compliance, payroll, grants, and more.
Drag-along rights allow majority shareholders to force minorities to sell in a company acquisition. A practical guide to how these rights work in Singapore, with reference to the landmark 2025 SICC ruling.
From 6 May 2026, CALA 2025 introduced a mandatory two-tier approval process for selective share buybacks in Singapore. A guide for company secretaries, directors and shareholders.
From 6 May 2026, Singapore audit reports must name the individual engagement partner under CALA 2025. A practical guide for company secretaries, audit committees and boards.
When a distressed Singapore company files an application for a judicial management order in the High Court, it sets off a clock. From the moment of filing, an automatic 30-day moratorium takes effect, restraining creditors from commencing or continuing legal proceedings against the company. For creditors who were about to sue, had already sued, or [...]
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 [...]
If you are incorporating a Singapore company as a foreigner, or if your Singapore company does not yet have a locally resident director, you will almost certainly encounter the term "nominee director." This is one of the most commonly used — and most commonly misunderstood — concepts in Singapore company formation. This guide explains what [...]
The Corporate and Accounting Laws (Amendment) Act 2025 (CALA 2025) is the most significant reform to Singapore's corporate law framework in recent years. Its first tranche of provisions commenced on 6 May 2026, bringing in stronger director duty penalties, expanded anti-money laundering disqualification, the named audit partner requirement in audit reports, and new double-tier approval [...]