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Funds

Stricter criteria for family offices applying for tax incentives 13O and 13U

22 April 2022
The Monetary Authority of Singapore (MAS) announced that single family offices will have to meet stricter criteria in order to qualify for the tax exemptions
IFRS

IFRS Alerts

01 December 2022
The International Accounting Standards Board (IASB) regularly publishes new International Financial Reporting Standards (IFRS), Interpretations of Standards
INTERNATIONAL FINANCIAL REPORTING STANDARDS

Insights into IAS 36

18 April 2022
An overview of IAS 36’s main requirements and an outline of the major steps in applying them in practice.
Global mobility

The Complementarity Assessment Framework (COMPASS)

11 March 2022
Singapore will be implementing a points-based evaluation system for Employment Pass (EP) applications starting from September 2023 under the new
FRAS

Financial reporting and accounting for Special Purpose Acquisition Companies (SPACs)

26 January 2022
SGX’s framework for Special Purpose Acquisition Companies provides companies an alternative route to raise capital. But SPAC transactions can give rise to
Tax

How Singapore could respond to the Pillar Two model rules for domestic implementation of 15% global minimum tax

25 January 2022
In this article, we summarise Pillar Two model rules that were released by the Organisation for Economic Co-operation and Development (OECD) on 20 December
GST

The annual GST check-in

18 January 2022
In this piece, we list and detail a few key matters that businesses should consider now, and over the next few months, and what should be done to remain GST
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