Royalties

Royalties are payments made to the owner of intellectual property (IP) for the use or exploitation of that property. This compensation is typically a percentage of revenue generated from the use of the IP. Intellectual property can include things like patents,...

Human Resource

Human resources (HR) refers to the management of an organisation’s workforce or human capital. It encompasses the policies, practices, and processes involved in recruiting, hiring, training, managing, and retaining employees to achieve the organisation’s...

Joint Venture

A joint venture (JV) is a business arrangement in which two or more parties collaborate to pool their resources, expertise, and capital to undertake a specific project or venture. Joint ventures are commonly formed to pursue opportunities that require specialised...

Form M

In Singapore, Form M refers to the “Income Tax Return for a Non-Resident Individual” or “Form M”. This form is used by individuals who are not considered tax residents of Singapore but have earned income from Singapore sources that are subject...

Urban Redevelopment Authority (URA)

The Urban Redevelopment Authority (URA) is Singapore’s national urban planning and development authority. Established in 1974, the URA is responsible for planning and regulating land use, urban development, and conservation efforts in Singapore to ensure...