The knowledge to move forward.
Category: Tax

June 8, 2026
When and how to seek an IRAS advance ruling under Section 108 ITA and Section 90A GST Act — application steps, fees, timeline, binding effect and strategic considerations…
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June 6, 2026
BEPS Pillar Two and 15% Multinational Top-up Tax: who is in scope, Singapore's IIR and Domestic Top-up Tax and the 2025 GloBE rules explained.
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June 6, 2026
Singapore Budget 2026 corporate impact briefings: the YA 2026 CIT Rebate, S$1,500 cash grant and Pillar Two interaction explained for directors.
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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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