by The Raffles Corporate Services Editorial Team | Jun 30, 2026 | Corp Sec Library, Tax
Singapore companies that license technology from overseas — software, manufacturing know-how, patented processes — typically have to withhold Singapore tax at 10% on the royalty payments under Section 45A of the Income Tax Act 1947. For a high-volume technology...
by The Raffles Corporate Services Editorial Team | Jun 30, 2026 | Corp Sec Library, Tax
If your company owns or occupies an industrial building in Singapore and is planning to upgrade it to support a more land-efficient operation, you may be sitting on a tax incentive most accountants have never claimed. The Land Intensification Allowance (LIA),...
by The Raffles Corporate Services Editorial Team | Jun 30, 2026 | Corp Sec Library, Tax
For most acquirers in Singapore, the cost of buying shares in another company is a capital outlay — and capital outlays are not, in general, deductible against taxable income. That makes mergers and acquisitions an expensive way to grow. Recognising this, IRAS...
by The Raffles Corporate Services Editorial Team | Jun 29, 2026 | Tax
Singapore trust structures for HNW families — Costs and fees breakdown Singapore trust structures for HNW families are legal arrangements that hold and protect family wealth across generations while supporting succession, asset protection and philanthropy. This guide...
by The Raffles Corporate Services Editorial Team | Jun 28, 2026 | Tax
MAS Payment Services Act licensing — MPI and SPI — Costs and fees breakdown MAS Payment Services Act licensing requires most payment businesses in Singapore to hold either a Standard Payment Institution (SPI) or Major Payment Institution (MPI) licence, depending on...
by The Raffles Corporate Services Editorial Team | Jun 28, 2026 | Tax
MAS streamlined fund manager framework 2026 — Costs and fees breakdown The MAS streamlined fund manager framework 2026 consolidates the old Registered Fund Management Company route into a single licensed regime, so every Singapore fund manager now holds a Capital...
