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September 19, 2026
When two Singapore companies amalgamate under the statutory merger procedure in the Companies Act 1967, one of the biggest commercial questions is what happens to the losses and…
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September 19, 2026
Most of the commentary on Section 10L so far has focused on holding companies and head offices sitting quietly on shares in overseas subsidiaries. Advance Ruling Summary No.…
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September 18, 2026
Not every business can be SaaS — but every business can build more durable profit.
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September 14, 2026
If your group settles employee share awards by having an overseas holding company issue brand new shares, rather than recycling treasury shares, you may have been sitting on…
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September 13, 2026
Most Singapore private company directors have never heard the phrase “key management personnel compensation disclosure”, yet almost every set of statutory financial statements they sign contains a note…
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September 12, 2026
ACRA's Practice Direction No. 1 of 2026 addresses private capital in audit firms. Here is what Singapore business owners should ask their accountant or auditor.
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