157 articles available

GST

InvoiceNow and the future of indirect tax compliance

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 |
Transfer Pricing

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

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 |
Tax

AI in tax: What is it?

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 |
Tax

AI in tax: How to make it safe and scalable

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 |
Global mobility solutions

ESOP 10 in 10: APAC & Middle East guide

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 |
Employment Tax

Termination of employment – The employer’s perspective

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 |
Tax

ASEAN 6 Tax Guide 2026

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 |
Budget

Singapore Budget 2026: Announcements for businesses

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.

Budget

Singapore Budget 2026: Announcements for individuals

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.

Budget

Singapore Budget 2026

The Singapore Budget 2026 was announced by Prime Minister and Minister for Finance Lawrence Wong on 12 February 2026. This hub will be where you can get key takeaways and potential impacts from our tax experts, empowering businesses and individuals to make informed decisions.

Budget

Feedback to the Ministry of Finance for the Singapore Budget 2026 and beyond

Explore the feedback we've provided to MOF, highlighting areas of opportunity and concern, and our recommendations for businesses, individuals and others for sustainable economic development.

Fund management

Rearranging the deckchairs on the Titanic

Singapore's 2025 Budget introduces two fund management tax incentives — FSI-FM Listing and FSI-FM SG Equities — to boost SGX listings and liquidity. But are these policies meaningful catalysts or cosmetic measures? David Sandison explores the ambition, limitations, and broader implications of these schemes.

18 Feb 2025

Reactionary comments on the Singapore Budget 2025 from Grant Thornton

Off the back of the Singapore Budget announcement by Finance Minister and Prime Minister Mr Lawrence Wong on 18 February 2025, experts from Grant Thornton Singapore share their thoughts.

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    Adrian Sham

    Partner - Employer Solutions and Private Clients

    Eng Min Lor

    Partner - Corporate Tax

    Alex Yam

    Transfer Pricing Leader

    Jeremy O’Neill

    Indirect Tax Leader