by The Raffles Corporate Services Editorial Team | Jun 14, 2026 | Tax
MAS Registered Fund Management Company (RFMC) sunset and migration — Step-by-step walkthrough The MAS Registered Fund Management Company (RFMC) regime closed on 1 August 2024, and every former RFMC was transitioned onto the Licensed Fund Management Company (LFMC)...
by The Raffles Corporate Services Editorial Team | Jun 14, 2026 | Corp Sec Library, Tax
Singapore’s corporate income tax regime is one of the cleanest, most predictable systems in Asia. The headline rate is a flat 17% under the Income Tax Act 1947, but the effective tax rate (ETR) for most Singapore SMEs is materially lower once the partial...
by The Raffles Corporate Services Editorial Team | Jun 13, 2026 | Tax
Multi-jurisdiction family office structures — Step-by-step walkthrough Raffles Corporate Services works with a panel of corporate and employment law firms; this article is general information, not legal advice. Multi-jurisdiction family office structures combine a...
by The Raffles Corporate Services Editorial Team | Jun 13, 2026 | Corp Sec Library, Tax
If your Singapore company is a bank, insurance company, fund manager, family office, securities firm or licensed financial institution, you almost certainly have a Common Reporting Standard (CRS) obligation. In 2026, with more than 110 jurisdictions exchanging...
by The Raffles Corporate Services Editorial Team | Jun 13, 2026 | Corp Sec Library, Tax
Singapore’s transfer pricing regime has tightened materially over the last five years. By 2026, the Inland Revenue Authority of Singapore (IRAS) routinely requests transfer pricing documentation (TPD) on audit, and the surcharge for non-compliance — a flat 5% on...
by The Raffles Corporate Services Editorial Team | Jun 13, 2026 | Corp Sec Library, Tax
Stamp duty is one of the more silently expensive elements of Singapore business transactions. It is also one of the most poorly understood by company directors. In 2026, the Inland Revenue Authority of Singapore (IRAS) continues to enforce stamp duty on share...