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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.
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Article The value of forensic accountants in investigations
In the art world, spotting the difference between an authentic masterpiece and an impeccably forged fake can often hinge on the minutest of details.
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Tax How Singapore could respond to the Pillar Two model rules for domestic implementation of 15% global minimum tax
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 2021. This is a continuation of the detailed implementation plan under the two-pillar solution to address the tax challenges arising from the digitalisation of the global economy in October 2021. We discuss how the rules may impact Singapore.
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    Funds Stricter criteria for family offices applying for tax incentives 13O and 13U 22 Apr 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
    Tax How Singapore could respond to the Pillar Two model rules for domestic implementation of 15% global minimum tax 25 Jan 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
    Tax The OECD's detailed implementation plan and what it may mean for Singapore 25 Oct 2021
    The OECD/G20 Inclusive Framework announced more details in the implementation of the two-pillar solution to address the tax challenges arising from the
    Interview The Global Minimum Corporate Tax and What It Means for Singapore 15 Oct 2021
    In the OECD’s latest announcement, the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting has released more details on the implementation of the
    Tax Time to end the love affair with real estate. Here are some ideas 06 May 2021
    David Sandison, Grant Thornton Singapore's Head of Tax, examines the influence of real estate on the economy and explores ways to bring in additional tax
    Budget 2021 & Beyond Beyond Budget 2021 10 Mar 2021
    As a result of the many budgets in 2020, many stabilising measures deemed necessary to keep the country on its feet and help it find its way through the
    Cryptocurrency The cryptic art of taxing digital token transactions – in a nutshell 02 Jun 2020
    The Inland Revenue Authority of Singapore (IRAS) has recently issued two guides on the topic, one for GST, the other for Income Tax. We now have the full set,
    COVID-19 Where were you when the music stopped? 18 May 2020
    Think of COVID-19 what you will, there is no doubt that the reactions to it by various governments around the world are going to have massive, possibly
    2020 Budget Changes in Context Certainty (or not) around capital gains 21 Apr 2020
    Capital gains in Singapore are not taxed. This means that the distinction between whether a profit is on capital account or on revenue or trading account
    9 of 10 article
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