Insights

In this article, we explore how digital asset exchanges, wallet providers and custodians can assess GST treatment across token activity, service income and customer location.

In this article, we explore how stablecoin and digital currency businesses can assess GST treatment, revenue streams and input tax recovery amid Singapore’s evolving regulatory framework.

In this article, we explore how cross-border payment businesses can assess customer location, operating substance and supporting evidence to strengthen GST positions and regulatory readiness.

Planning an IPO in Singapore? In this article, we explore the common readiness gaps across governance, controls, organisational structure and disclosures, and how to address them effectively.

In this article, we explore why payment businesses need transaction mapping to identify GST risks and compliance gaps.

On 17 February 2022, the IRAS introduced the Tax Governance Framework ("TGF"), alongside the Tax Risk Management & Control Framework for Corporate Income Tax (“CTRM”) for companies to demonstrate their good tax governance policy for corporate income tax, GST and withholding taxes. It is a voluntary compliance initiative that a company may participate in to demonstrate that it has good tax governance and tax risks management

2020 was the sort of year that few expected, and no one wanted. As we face a second year living with the effects of COVID-19, how do Financial Services companies view the immediate future and what plans do they have to move forward?

Cyber, technology, advisory