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Tax

The OECD's detailed implementation plan and what it may mean for Singapore

The OECD/G20 Inclusive Framework announced more details in the implementation of the two-pillar solution to address the tax challenges arising from the
Tax

Updates to the Avoidance of Double Tax Agreement between Singapore and Indonesia

In this piece, we highlight the new articles introduced in the updated Avoidance of the Double Tax Agreement (DTA) between Singapore and Indonesia. These
INTERNATIONAL FINANCIAL REPORTING STANDARDS

Insights into IAS 36

An overview of IAS 36’s main requirements and an outline of the major steps in applying them in practice.
Transfer Pricing

Update on IRAS e-Tax Guide Transfer Pricing Guidelines (Sixth Edition)

On 10 August 2021, the Inland Revenue Authority of Singapore released an update to its transfer pricing e-Tax Guide. In this piece, we highlight significant
Indirect Tax

Extension of the GST regime – taxing low value goods

This update focuses on GST on low value goods and the resulting compliance obligations and GST treatment. This is part of the extension of the Singapore regime
DIVERSITY IN BUSINESS

Gender parity in financial services: an opportunity for cultural change

As markets emerge from COVID-19 lockdowns, the financial services sector is taking stock of the pandemic’s impact, and future working practices. Against this
Forensic

Naughty or Nice? 8 Traits of a Corporate Fraudster

In the spirit of the season, we thought we’d make our own list of 8 traits gleaned from the Association of Certified Fraud Examiners (ACFE) Report to the
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