The knowledge to move forward.
Articles and insights.

September 19, 2026
Singapore has quietly become one of the world’s more interesting places to issue a catastrophe bond, and from January 2026 the incentives behind that positioning have widened considerably.…
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September 19, 2026
When two Singapore companies amalgamate under the statutory merger procedure in the Companies Act 1967, one of the biggest commercial questions is what happens to the losses and…
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September 19, 2026
Most of the commentary on Section 10L so far has focused on holding companies and head offices sitting quietly on shares in overseas subsidiaries. Advance Ruling Summary No.…
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September 19, 2026
From 6 May 2026, a Singapore audit report can no longer hide behind a firm’s letterhead. Under a new provision inserted into the Accountants Act 2004 by the…
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September 19, 2026
On 2 July 2026, the Monetary Authority of Singapore (MAS) published an updated version of its Guidelines on Liquidity Risk Management Practices (Fund Management Companies) [SFA 04-G08]. The…
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September 19, 2026
Every Singapore company needs a secretary within six months, and a sole director cannot take the job. Who qualifies, what the role covers, and what a vacancy costs.
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September 19, 2026
Who can be a Singapore company director, what ordinarily resident really means, the disqualification bars, the consent filing, and what happens if you lose your only resident director.
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September 19, 2026
Goods and Services Tax looks simple on the surface: charge 9% on your sales, claim back the GST on your purchases, file the return each quarter. In practice,…
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September 18, 2026
Your FYE is declared at incorporation and sets your AGM and annual return deadlines for good. How to choose it, how long the first period can run, and…
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September 18, 2026
Private company limited by shares, exempt private company, public company or company limited by guarantee: what each type actually changes about filing, funding and control.
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