by The Raffles Corporate Services Editorial Team | Jun 4, 2026 | Corp Sec Library, Tax
Singapore’s territorial-plus-remittance tax system means foreign-sourced income received in Singapore is, prima facie, taxable. The Foreign-Sourced Income Exemption (FSIE) under Section 13(8) of the Income Tax Act 1947 is the relief that keeps Singapore...
by The Raffles Corporate Services Editorial Team | Jun 3, 2026 | Tax
Singapore trust structures for HNW families — Complete 2026 guide Singapore trust structures for HNW families are the workhorse vehicle for wealth succession, asset protection and centralised governance across generations. A Singapore trust separates legal title from...
by The Raffles Corporate Services Editorial Team | Jun 3, 2026 | Corp Sec Library, Tax
Singapore offers a specialised tax incentive for venture capital fund managers and the venture capital funds they manage under Section 13H of the Income Tax Act 1947. The incentive — administered jointly by the Singapore Economic Development Board (EDB) and IRAS —...
by The Raffles Corporate Services Editorial Team | Jun 3, 2026 | Corp Sec Library, Tax
The Pioneer Certificate Incentive (PCI) and Development & Expansion Incentive (DEI) are two of the headline corporate tax incentives administered by the Singapore Economic Development Board (EDB). Together they give qualifying Singapore companies a concessionary...
by The Raffles Corporate Services Editorial Team | Jun 3, 2026 | Corp Sec Library, Tax
R&D activity is one of the most generously rewarded categories of expenditure in Singapore tax law. Section 14C of the Income Tax Act 1947 gives an automatic 100% deduction for qualifying R&D expenses, and Section 14D layers an enhanced 250% deduction on top...
by The Raffles Corporate Services Editorial Team | Jun 1, 2026 | Corp Sec Library, Tax
If your Singapore company pays a non-resident — for interest, royalties, technical or management services, director’s fees, or rent on movable property — you may have to withhold tax from that payment and remit it to the Inland Revenue Authority of Singapore...
