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Articles and insights.

May 27, 2026
Every director of a Singapore company carries fiduciary, statutory and common-law duties that attract real personal exposure. Our 2026 guide walks through the duty of good faith, the…
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May 27, 2026
Corporate secretarial compliance calendar for Singapore directors: track key ACRA, IRAS and Employment Act deadlines, filings and reporting to remain compliant.
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May 26, 2026
Understand how ACRA calculates late filing penalties, the risks for companies and directors, and practical steps to avoid fines and compliance issues in Singapore.
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May 26, 2026
How cross-default clauses in Singapore loan agreements, bonds and ISDA Master Agreements trigger a winding-up petition under Section 125 IRDA — and how directors should respond.
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May 26, 2026
How the balance sheet test under Section 125(2)(c) IRDA works in Singapore — when liabilities exceed assets, how courts assess prospective and contingent liabilities, and how to defend…
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May 26, 2026
How the IRAS Voluntary Disclosure Programme works for Singapore companies — the one-year grace period, reduced penalty rates, who qualifies, and step-by-step disclosure procedure.
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May 26, 2026
Equity JV (JV Co) or Contractual JV? A practical guide for Singapore companies on which structure to use, the key SHA clauses, tax treatment and competition law touchpoints.
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May 26, 2026
How to set up an Employee Share Option Scheme (ESOP) in a Singapore company — pool size, plan rules, shareholder resolutions, grant and exercise mechanics, and the tax…
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May 26, 2026
Singapore's Corporate Service Providers Act 2024 reshaped how every company interacts with its corporate secretary, nominee director and registered filing agent. Here is what changed and what to…
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May 26, 2026
How Section 14N (formerly 14Q) of the Singapore Income Tax Act lets companies deduct renovation and refurbishment costs — what qualifies, the $300,000 cap, and the 3-YA vs…
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