August 8, 2026
Variation of Class Rights in Singapore (Section 74) (2026)
When a Singapore company has more than one class of shares — say ordinary shares and a tranche of preference shares issued to an investor — the rights…
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Category: Running Your Company
August 8, 2026
How to Read and Understand Your Company’s Financial Statements in Singapore
Learn how to read and understand your company's financial statements in Singapore, including balance sheet, P&L, cash flow, ACRA and IRAS requirements. Practical guide.
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August 7, 2026
Receiver and Manager in Singapore (2026): Differences and When Each Applies
The terms “receiver” and “receiver and manager” are often used interchangeably, but in Singapore insolvency law they describe two different offices with two different jobs. A plain receiver…
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August 7, 2026
Powers and Duties of a Receiver Appointed in Singapore (2026)
When a lender enforces security over a Singapore company, or a court steps in to protect assets in dispute, a receiver is often appointed to take control. But…
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Annual Filing Obligations of a Foreign Company Branch in Singapore (2026)
Registering a branch in Singapore is the easy part. Keeping it compliant, year after year, is where foreign parents often stumble. A registered foreign company (a branch) does…
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August 7, 2026
Section 10L Foreign-Sourced Disposal Gains in Singapore (2026): The Economic Substance Test
For decades, one of Singapore’s most attractive features was simple: it did not tax capital gains. A company could sell a foreign asset at a profit, bring the…
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