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Category: Corp Sec Library

June 30, 2026
Singapore director's breach of fiduciary duty 2026 — Section 157 Companies Act, account of profits, constructive trust, tracing, equitable compensation and Section 391 relief.
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June 30, 2026
Approved Royalties Incentive Singapore 2026 — Section 13(4) ITA, EDB concessionary withholding tax (0%/5%) on technology royalties and how ARI compares to DTA relief.
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June 30, 2026
Singapore Land Intensification Allowance (LIA) 2026 — Section 18C ITA, 25% initial + 5% annual allowance, EDB/JTC GPR benchmark and how to apply before committing capex.
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June 30, 2026
Section 201 Companies Act Singapore — true and fair financial statements, Directors' Statement solvency declaration, director liability for false accounts and Section 391 relief.
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June 30, 2026
Section 37O M&A Allowance Singapore — 25% deduction on qualifying share acquisitions, S$10m annual cap, headcount and threshold rules, stamp duty and DTD stacking.
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June 30, 2026
Singapore Major Exporter Scheme 2026 — GST suspension on imports, 50% zero-rated threshold, ASK Annual Review, application process and revocation triggers.
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