by The Raffles Corporate Services Editorial Team | Jun 11, 2026 | Tax
Family Office Principal track under ONE Pass and GIP — Complete 2026 guide The family office principal track under ONE Pass and GIP gives wealthy principals two immigration routes into Singapore: the Overseas Networks & Expertise (ONE) Pass for principals earning...
by The Raffles Corporate Services Editorial Team | Jun 11, 2026 | Tax
Foreign Tax Credit (FTC), pooling and limitations — Complete 2026 guide A foreign tax credit lets a Singapore tax resident company offset foreign tax already paid on overseas income against the Singapore tax payable on that same income, capped at the lower of the...
by The Raffles Corporate Services Editorial Team | Jun 10, 2026 | Corp Sec Library, Tax
Singapore is one of the world’s most tax-competitive jurisdictions, but its tax authorities take an equally firm line against arrangements that exist primarily to obtain a tax advantage. The legal weapon for this is Section 33 of the Income Tax Act 1947,...
by The Raffles Corporate Services Editorial Team | Jun 10, 2026 | Corp Sec Library, Tax
Capital allowances are the depreciation deductions that Singapore tax law allows companies to claim against their assessable income for plant and machinery. Unlike accounting depreciation, capital allowances follow a strict statutory framework under the Income Tax Act...
by The Raffles Corporate Services Editorial Team | Jun 9, 2026 | Tax
Withholding tax, treaty benefits and certificates of residence — Complete 2026 guide Withholding tax, treaty benefits and certificates of residence are three connected tools every cross-border Singapore company must understand. Singapore requires payers to withhold...
by The Raffles Corporate Services Editorial Team | Jun 9, 2026 | Tax
Singapore holding company tax optimisation — Complete 2026 guide Singapore holding company tax optimisation works by stacking three features: a 17% headline rate with partial exemptions, no tax on most capital gains, and an exemption for qualifying foreign dividends...
