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Category: Corp Sec Library

June 6, 2026
Judicial management (JM) is one of Singapore’s two main court-supervised corporate rescue tools — the other being a scheme of arrangement. JM places a company that is unable,…
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June 6, 2026
An investment holding company (IHC) is a Singapore Pte Ltd whose principal activity is holding investments — equities, bonds, real estate, or shares in operating subsidiaries — and…
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June 6, 2026
A bonus issue (or “scrip issue”) is the issue of additional shares by a Singapore company to its existing shareholders, free of charge, in proportion to their existing…
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June 6, 2026
Whether a foreign company pays Singapore tax does not depend on incorporation. It depends on whether the foreign company has a permanent establishment (PE) in Singapore. A foreign…
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June 6, 2026
Since 1 February 2021, every Singapore organisation has been under a statutory duty to assess data breaches and notify the Personal Data Protection Commission (PDPC) — and in…
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June 6, 2026
Short answer: A convertible note is a loan that converts into shares at the next priced round, usually carrying 4 to 8% interest and an 18 to 24…
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