153 articles available

Transfer pricing during an economic slowdown

Transfer Pricing

Transfer pricing during economic slowdown

Singapore fund management structuring round-up

2020 BUDGET CHANGES IN CONTEXT

In the light of the long (long) awaited birth of the Singapore Variable Capital Company (VCC) in January 2020, it seems like an appropriate time to do a round-up of where we are with the various options now available for structuring a fund that is managed from Singapore.

Non-resident tax election

Global mobility services

For Singapore citizens based overseas, the lapse of non-resident tax election means a potential exposure to Singapore income tax if they travel to Singapore for any business purposes.

Cloudy with a chance of complacency

TAX

The OECD’s latest proposals on taxing digital business pull back from the radical roadmap put forward in May to something much closer to the January policy note by proposing a modified residual profit split with benchmarking of routine profits. What then do the latest OECD proposals say, what do they leave open and what are the risks that need to be addressed?

The end of Singapore’s Not Ordinarily Resident Scheme

TAX

The Not Ordinarily Resident (NOR) scheme was unexpectedly withdrawn from Singapore’s 2019 budget this year, effectively ending the most attractive incentive for foreign nationals with cross-border responsibilities to relocate to Singapore.

Say goodbye to the arm’s length principle

TAX

After a slow and tentative start, the OECD’s push for a solution on how to allocate and tax the profits from digital business is gathering momentum.

Back to Basics 2019 - Withholding tax

Back to Basics

Back to Basics 2019 - Withholding tax

Singapore Tax Facts

Tax

Singapore Tax facts 2019

Singapore Tax Facts

Tax

Singapore Tax facts 2019

Webinar - Transfer Pricing in APAC

Presentation

Grant Thornton and LCN Legal presented a joint webinar to help you understand the transfer pricing environment in three key countries in Asia.

Taxation in real-time: Gearing up for blockchain

TAX

What does blockchain really mean for tax compliance and management within your business? What are the main risks and opportunities? How can you begin preparing for the shake-up ahead?

Direct to indirect taxation

TAX

As the world shifts from direct to indirect taxation, how do you manage the hidden complexities?

Reactionary comments on the Singapore Budget 2025 from Grant Thornton

18 Feb 2025

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