by The Raffles Corporate Services Editorial Team | Jun 6, 2026 | Tax
BEPS Pillar Two and 15% Multinational Top-up Tax — Complete 2026 guide BEPS Pillar Two and 15% Multinational Top-up Tax rules require large multinational groups to pay an effective tax rate of at least 15% in every jurisdiction where they operate. Singapore...
by The Raffles Corporate Services Editorial Team | Jun 6, 2026 | Tax
Singapore Budget 2026 corporate impact briefings — Complete 2026 guide Singapore Budget 2026 corporate impact briefings centre on one headline measure for companies: a Corporate Income Tax (CIT) Rebate for Year of Assessment 2026. Budget 2026 was delivered on 12...
by The Raffles Corporate Services Editorial Team | Jun 6, 2026 | Corp Sec Library, Tax
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 deriving income from those investments rather than from trading activity. The IHC is a...
by The Raffles Corporate Services Editorial Team | Jun 6, 2026 | Corp Sec Library, Tax
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 company with a Singapore PE is taxable in Singapore on the profits attributable to that...
by The Raffles Corporate Services Editorial Team | Jun 5, 2026 | Running Your Company, Tax
If you operate a Singapore group with one profitable trading company and one loss-making subsidiary, you should not be paying corporate tax in one entity while the other entity is sitting on unused losses. Section 37B of the Income Tax Act allows current-year...
by The Raffles Corporate Services Editorial Team | Jun 5, 2026 | Running Your Company, Tax
Renovating a Singapore office, retail unit, or restaurant is usually a capital expense — and capital expenses are not deductible against taxable income. Section 14Q of the Income Tax Act 1947 is the statutory carve-out that softens that rule. It allows businesses to...
