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Singapore transfer pricing adjustments: Why the operating discipline matters as much as the arm’s length result

Transfer Pricing

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.

| 7 min read |

Why Skills Development Levy notices are issued despite CPF payments

Payroll

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.

Adrian Sham
Ruiyuan Tan
| 6 min read |

One payment, many GST questions: Why payment businesses need a transaction map

GST

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

| 5 min read |

InvoiceNow: A practical roadmap of what businesses should be doing

GST

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.

| 3 min read |

InvoiceNow and the future of indirect tax compliance

GST

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.

| 5 min read |

Singapore’s Transfer Pricing Guidelines (9th Edition): Share-based compensation – Completing the other half of the puzzle

Transfer Pricing

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.

| 6 min read |

AI in tax: What is it?

Tax

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.

8 min read |

AI in tax: How to make it safe and scalable

Tax

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.

6 min read |

ESOP 10 in 10: APAC & Middle East guide

Global mobility solutions

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.

Adrian Sham
Ruiyuan Tan
| 2 min read |

Termination of employment – The employer’s perspective

Employment Tax

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.

Adrian Sham
Ruiyuan Tan
| 9 min read |

ASEAN 6 Tax Guide 2026

Tax

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.

2 min read |

Singapore Budget 2026: Announcements for businesses

Budget

Explore a summary of the key highlights announced in the Singapore Budget 2026 revealed by Prime Minister and Minister for Finance Lawrence Wong on 12 February 2026.