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Category: Tax

June 6, 2026
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…
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June 6, 2026
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…
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June 5, 2026
Section 37B allows current-year losses, capital allowances, and donations to be transferred between Singapore group companies. Here is the 2026 mechanics.
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June 5, 2026
Section 14Q lets Singapore businesses claim a tax deduction for fit-out and renovation costs that would otherwise be capital in nature. Here is the 2026 guide.
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June 4, 2026
A 2026 guide to Singapore's Foreign-Sourced Income Exemption under Section 13(8) of the Income Tax Act — the three qualifying conditions, refresher rules and BEPS 2.0 implications.
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June 3, 2026
Singapore trust structures for HNW families — Complete 2026 guide. For HNW individuals planning trusts and succession in Singapore. Practical 2026 walkt...
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