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June 4, 2026
Singapore's Companies Act extends directors' duties and liabilities to de facto directors and shadow directors. Our 2026 guide covers who qualifies and what risks they carry.
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June 4, 2026
Singapore's SkillsFuture Enterprise Credit (SFEC) gives qualifying employers up to S$10,000 in credits to defray business transformation and workforce training. Our 2026 guide.
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June 4, 2026
A 2026 guide to Singapore's Foreign-Sourced Income Exemption under Section 13(8) of the Income Tax Act — the three qualifying conditions, refresher rules and BEPS 2.0 implications.
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June 4, 2026
A practical 2026 comparison of Singapore branch offices and subsidiaries for foreign companies — covering tax, liability, ACRA filings and ongoing compliance.
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Section 125 IRDA just and equitable winding up vs Section 216 oppression relief — thresholds, reliefs, costs, timeline and strategic choices.
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Mutual trust and confidence is the equitable foundation for just and equitable winding up. The quasi-partnership doctrine, applicable categories, process and costs.
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