Insights

This article explores eight common transfer pricing myths in Singapore, from documentation exemptions and cost-plus assumptions to benchmarking and limited risk entities and explains why they can create unnecessary tax risk.

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.

Employees in Singapore need to be aware of the key legal and employment tax considerations when navigating termination of employment, including notice periods, final payments, wrongful dismissal rights, tax clearance and termination benefits. Understanding these considerations can help employees protect their rights and manage their departure effectively and responsibly.

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.

In this article, Alejandro Ces and Alex Yam draw on the expertise of colleagues across the Asia-Pacific region to describe the role of environmental, social, and governance issues in the region’s tax administrations.

A defensible transfer pricing adjustment requires more than a year-end clean up exercise. Explore how Singapore taxpayers can strengthen TP governance through clear policies, monitoring, implementation and documentation.

In this article, we explore why employers may receive a Skills Development Levy (SDL) assessment from SkillsFuture Singapore even after making CPF payments, and how to address potential compliance gaps.

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

As InvoiceNow moves toward mandatory adoption, businesses face growing pressure to get systems and data right. In this article, we explore compliance timelines and a practical roadmap for preparation.

As indirect tax compliance shifts from periodic reporting to transaction‑level transparency, many businesses are unsure what this change means in practice. In this article, we explore how InvoiceNow signals the future of GST compliance and its impact on companies and tax administrations.

The Inland Revenue Authority of Singapore (IRAS) recently released the 9th edition of the Singapore Transfer Pricing Guidelines (TPG). While the update is relatively targeted in scope, it addresses an area that has long generated practical challenges for multinational enterprise (MNE) groups: the transfer pricing treatment of employee share-based compensation (SBC) costs.

AI is changing how tax and finance teams research issues, document positions, manage data and deliver work at speed. The opportunity is real, but so are the risks. In tax, where advice must be defensible and outcomes can have regulatory, financial and reputational consequences, organisations need more than powerful tools: they need governance, controls and the right operating model to use AI safely.

As investment in AI accelerates, expectations rise alongside it, boards and management teams want faster cycle times, better consistency and clearer insight, without creating new categories of risk. For tax functions, that makes it important to be disciplined about where AI is used, how outputs are controlled, and how value is measured beyond early pilots.

Employee equity incentives, including ESOPs, stock options, restricted share units and their variants, are now firmly embedded in modern talent strategy. Across sectors and jurisdictions, equity is used not only as a form of remuneration, but as a mechanism to align interests, retain key talent and drive long-term value. The concept of shared ownership is compelling. Delivering on that promise, however, depends on the robustness and coherence of the legal and tax framework supporting these arrangements.

Employers in Singapore need to be aware of the key legal and employment tax issues when handling termination scenarios, including routine resignations, performance-related departures, and workforce restructuring. Understanding these considerations is essential to navigate the complexities of ending employment relationships effectively and responsibly.

As businesses across the region continue to navigate an evolving tax and regulatory landscape, this guide has been developed to provide you with a clear, practical, and up-to-date overview of the key tax considerations across Indonesia, Malaysia, the Philippines, Singapore, Thailand, and Vietnam.