by Willie Tan | Feb 13, 2026 | Running Your Company
If you filed an Annual Return (AR) with ACRA recently, you likely noticed a specific requirement demanding high precision. You must now select the exact Financial Reporting Standard your company used to prepare its financial statements. While companies always had to...
by Willie Tan | Jan 27, 2026 | Running Your Company
Removing a partner is rarely straightforward under Singapore law. Unlike companies, where shareholders may remove directors through statutory resolutions, partnerships are built on mutual trust and contractual consensus. As a result, the law provides strong...
by Willie Tan | Jan 16, 2026 | Glossary
Transfer Pricing Documentation refers to the records Singapore companies prepare to demonstrate that related-party transactions are priced at arm’s length, in line with IRAS transfer pricing guidelines. In practice, this documentation explains how prices, fees, or...
by Willie Tan | Jan 16, 2026 | Tax
Transfer pricing governs how related parties price transactions between themselves. These parties may include parent companies and subsidiaries, sister companies under common ownership, or entities linked through control or influence. Such transactions often involve...
by Willie Tan | Jan 15, 2026 | Accounting
Introduction: Financial Reporting as a Core Governance Responsibility As a director in Singapore, your responsibility for financial reporting has never been more critical. In an environment shaped by global trade realignments, tariff volatility, supply chain...
