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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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Results found: 23

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Global mobility The Complementarity Assessment Framework (COMPASS) 11 Mar 2022

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

Webinar Webinar: Singapore Budget 2022 and Beyond 22 Feb 2022

Following the announcement of Budget 2022, our experts discuss the outcomes and tax changes announced in this year’s Budget and look beyond Budget 2022.

Budget Singapore Budget 2022 and Beyond 24 Jan 2022

The Singapore Budget 2022 is slated to be announced by Finance Minister Lawrence Wong on 18 February 2022. We highlight our feedback and proposals that have

Transfer Pricing Transfer Pricing and Tax Authorities—a Singapore Perspective 31 Mar 2021

Munjal Almoula of Grant Thornton Singapore discusses the evolving approach of tax authorities worldwide to transfer pricing policies and audits, and considers

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

Budget 2021 & beyond Singapore Budget 2021: Our observations & analysis 16 Feb 2021

Finance Minister, Mr Heng Swee Keat, delivered the Singapore Budget 2021 earlier today. We have produced a summary of the key tax takeaways to help you

Budget 2021 & Beyond Coining in on foreign talent? 15 Feb 2021

Over the last five years in Singapore, there has been a continuation of a global shift towards protectionist immigration policy. Although this shift is not

Budget 2021 & Beyond Combatting the downturn – Protection of, and diversification of GST revenues 10 Feb 2021

Over the last five years in Singapore, there has been a continuation of a global shift towards protectionist immigration policy. Although this shift is not

Budget Ministerial statement on continued support for workers and jobs 26 Aug 2020

Deputy Prime Minister and Finance Minister Heng Swee Keat announced on 17 August continued support for Singaporean workers and jobs as a result of the ongoing

9 of 23 article

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